The role of culture in accounting in the light of Hofstede's, Gray's and Schwartz's cultural dimensions theories : a literature review
Katarzyna Koleśnik
For a long time many authors have been studying the factors that allow for a better explanation of different accounting practices among various countries. Cultural conditions are more often regarded as one of the reasons for these differences. Cross cultural psychology may prove helpful in becoming aware of one's own cultural identity. Researchers of this field try to systematise the traits characterising particular cultural circles. The objective of this article is to present three basic typologies of cultural value models: the conception of S.H. Schwartz, G. Hofstede and S.J. Gray. Next more recent studies that have examined the impact of national culture on accounting using these theoretical frameworks are presented.
Year of publication: |
2013
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Authors: | Koleśnik, Katarzyna |
Published in: |
E-Finanse : finansowy kwartalnik internetowy. - Rzeszów : [Verlag nicht ermittelbar], ISSN 1734-039X, ZDB-ID 2631747-3. - Vol. 9.2013, 3, p. 33-41
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Subject: | culture | accounting | Rechnungswesen | Accounting | Nationalkultur | National culture | Kultur | Culture | Kulturelle Identität | Cultural identity | Unternehmenskultur | Corporate culture |
Saved in:
freely available
Extent: | graph. Darst. |
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Type of publication: | Article |
Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
Language: | English |
Other identifiers: | hdl:10419/147075 [Handle] |
Classification: | G39 - Corporate Finance and Governance. Other |
Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10010351203
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