Cultural Impacts in Managerial Accounting
From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance o...
| Main Author: | |
|---|---|
| Format: | Article |
| Language: | English |
| Published: |
General Association of Economists from Romania
2006-08-01
|
| Series: | Theoretical and Applied Economics |
| Subjects: | |
| Online Access: | http://www.ectap.ro/articole/113.pdf |
| _version_ | 1818128472834310144 |
|---|---|
| author | Flavius Guinea |
| author_facet | Flavius Guinea |
| author_sort | Flavius Guinea |
| collection | DOAJ |
| description | From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture. |
| first_indexed | 2024-12-11T07:33:48Z |
| format | Article |
| id | doaj.art-b3c2194f3f9a4ecfa2f2b10526e96c2e |
| institution | Directory Open Access Journal |
| issn | 1841-8678 |
| language | English |
| last_indexed | 2024-12-11T07:33:48Z |
| publishDate | 2006-08-01 |
| publisher | General Association of Economists from Romania |
| record_format | Article |
| series | Theoretical and Applied Economics |
| spelling | doaj.art-b3c2194f3f9a4ecfa2f2b10526e96c2e2022-12-22T01:15:45ZengGeneral Association of Economists from RomaniaTheoretical and Applied Economics1841-86782006-08-016(501)6(501)6972Cultural Impacts in Managerial AccountingFlavius GuineaFrom the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.http://www.ectap.ro/articole/113.pdfmanagerial accountingculturesetting objectivesmultinationalsmanagement control |
| spellingShingle | Flavius Guinea Cultural Impacts in Managerial Accounting Theoretical and Applied Economics managerial accounting culture setting objectives multinationals management control |
| title | Cultural Impacts in Managerial Accounting |
| title_full | Cultural Impacts in Managerial Accounting |
| title_fullStr | Cultural Impacts in Managerial Accounting |
| title_full_unstemmed | Cultural Impacts in Managerial Accounting |
| title_short | Cultural Impacts in Managerial Accounting |
| title_sort | cultural impacts in managerial accounting |
| topic | managerial accounting culture setting objectives multinationals management control |
| url | http://www.ectap.ro/articole/113.pdf |
| work_keys_str_mv | AT flaviusguinea culturalimpactsinmanagerialaccounting |