Please use this identifier to cite or link to this item: http://hdl.handle.net/10419/147075
Authors: 
Koleśnik, Katarzyna
Year of Publication: 
2013
Citation: 
[Journal:] e-Finanse: Financial Internet Quarterly [ISSN:] 1734-039X [Volume:] 9 [Year:] 2013 [Issue:] 3 [Pages:] 33-41
Abstract: 
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.
Subjects: 
culture
accounting
JEL: 
G39
Document Type: 
Article

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