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Culture and Accounting Practices

Author

Listed:
  • CarataÈ™ Maria Alina

    (“Andrei Saguna†University of Constanta)

  • Spătariu Elena Cerasela

    (“Ovidius†University of Constanta)

  • Drăgoi Mihaela Cristina

    (The Bucharest Academy of Economic Studies)

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.

Suggested Citation

  • CarataÈ™ Maria Alina & Spătariu Elena Cerasela & Drăgoi Mihaela Cristina, 2017. "Culture and Accounting Practices," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 435-438, June.
    • Handle: RePEc:ovi:oviste:v:xvii:y:2017:i:1:p:435-438
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    More about this item

    Keywords

    organizational culture; accounting systems; accounting practices; corporate governance;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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