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ISSN: 2344 - 102X

ISSN-L: 2344 - 102X


Article from Volume 2, Number 1, Year 2014

Author(s): Neculai Tabara, Carmen Nistor
DOI: 10.4316/EJAFB.2014.212
Abstract: Many studies have shown that accounting systems have their own specificity in each country. Thereby the research focused mainly on the influence of environmental factors, cultural ones not being often into consideration. In this paper we aim to highlight the relationship between cultural characteristics and accounting systems relying on research and studies to date. Reviewing international accounting literature, we can say that there is no comprehensive theory to explain differences in the pattern of reporting and accounting practices in each country.
Keywords: Intercultural Influences, Accounting Systems, International Accounting.
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