The cultural aspects of accounting – a review of Polish literature
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 66
Abstract
The purpose of this article is to examine whether the cultural context of accounting is a subject ofinterest in Polish literature. To achieve this goal Polish accounting publications published during theperiod 1989–2011 were reviewed. The results indicate that the subject of cultural influence on accountingis addressed only from the theoretical viewpoint – mainly from the perspective of Hofstede’scultural dimensions theory and Gray’s model of accounting subculture, or when discussing the sourcesof differences between accounting systems and the harmonization process.
Authors and Affiliations
Katarzyna Koleśnik, Sylwia Silska-Gembka
Keywords
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