Work

Culture and Accounting Practices

Year: 2017

Type: article

Abstract: 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.

Source: RePEc: Research Papers in Economics

Authors: CarataÈ™ Maria Alina, SpÄƒtariu Elena Cerasela, DrÄƒgoi Mihaela Cristina

Institutions: Universitatea Andrei Şaguna, Ovidius University, Bucharest University of Economic Studies

Language: English

Topic: Accounting Theory and Financial Reporting

Subfield: Accounting

Field: Business, Management and Accounting

Domain: Social Sciences

Open Access status: green

OpenAlex ID: W2790116535

FWCI:

Cites:

Cited by: 2

Related to: 10