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Accounting Systems in the Organizational Culture Context

Author

Listed:
  • Carata? Maria Alina

    (Bucharest University of Economic Studies)

  • Spãtariu Elena Cerasela

    (Ovidius University of Constanta)

Abstract

The work aims to present the accounting systems most popular worldwide in a synthetic manner, emphasizing the differences between them. The authors also try to present the accounting systems characteristics in the relation with culture, using a comparative analysis to distinguish their particularities. A brief presentation of accounting standards is also concluded in the context of convergence attempt of the Principles defining Continental accounting system and the Anglo-Saxon one.

Suggested Citation

  • Carata? Maria Alina & Spãtariu Elena Cerasela, 2015. "Accounting Systems in the Organizational Culture Context," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 697-701, May.
    • Handle: RePEc:ovi:oviste:v:xv:y:2015:i:1:p:697-701
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    More about this item

    Keywords

    accounting system; accounting principles; IFRS;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility

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