Culture and Accounting Practices
The scope of this paper consists in highlighting several characteristics that defeat theorganizational culture and influence the accounting area, respectively, the accounting policieschosen at companies level. Besides the financial statements, rules, and calculations, the accounting also impliesprof...
| Main Authors: | , , |
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| Format: | Article |
| Language: | English |
| Published: |
Ovidius University Press
2017-01-01
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| Series: | Ovidius University Annals: Economic Sciences Series |
| Subjects: | |
| Online Access: | http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/8.pdf |
| Summary: | The scope of this paper consists in highlighting several characteristics that defeat theorganizational culture and influence the accounting area, respectively, the accounting policieschosen at companies level.
Besides the financial statements, rules, and calculations, the accounting also impliesprofessional reasoning, and the organizational culture promoted within the firm influences theaccounting decisions. We analyzed and identified several of accounting policies determined by thecorporate governance and organizational culture influence. |
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| ISSN: | 2393-3127 2393-3127 |