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 |
| _version_ | 1811213885423747072 |
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| author | Carataș Maria Alina Spătariu Elena Cerasela Drăgoi Mihaela Cristina |
| author_facet | Carataș Maria Alina Spătariu Elena Cerasela Drăgoi Mihaela Cristina |
| author_sort | Carataș Maria Alina |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-04-12T05:53:51Z |
| format | Article |
| id | doaj.art-372b9131debd44af9be2816cbabd13ee |
| institution | Directory Open Access Journal |
| issn | 2393-3127 2393-3127 |
| language | English |
| last_indexed | 2024-04-12T05:53:51Z |
| publishDate | 2017-01-01 |
| publisher | Ovidius University Press |
| record_format | Article |
| series | Ovidius University Annals: Economic Sciences Series |
| spelling | doaj.art-372b9131debd44af9be2816cbabd13ee2022-12-22T03:45:13ZengOvidius University PressOvidius University Annals: Economic Sciences Series2393-31272393-31272017-01-01XVII1435438Culture and Accounting PracticesCarataș Maria Alina0Spătariu Elena Cerasela1Drăgoi Mihaela Cristina2“Andrei Saguna” University of Constanta“Ovidius” University of ConstantaThe Bucharest Academy of Economic StudiesThe 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.http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/8.pdforganizational cultureaccounting systemsaccounting practicescorporate governance |
| spellingShingle | Carataș Maria Alina Spătariu Elena Cerasela Drăgoi Mihaela Cristina Culture and Accounting Practices Ovidius University Annals: Economic Sciences Series organizational culture accounting systems accounting practices corporate governance |
| title | Culture and Accounting Practices |
| title_full | Culture and Accounting Practices |
| title_fullStr | Culture and Accounting Practices |
| title_full_unstemmed | Culture and Accounting Practices |
| title_short | Culture and Accounting Practices |
| title_sort | culture and accounting practices |
| topic | organizational culture accounting systems accounting practices corporate governance |
| url | http://stec.univ-ovidius.ro/html/anale/ENG/2017/Section-V/8.pdf |
| work_keys_str_mv | AT caratasmariaalina cultureandaccountingpractices AT spatariuelenacerasela cultureandaccountingpractices AT dragoimihaelacristina cultureandaccountingpractices |