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Cultural Impacts in Managerial Accounting

Author

Listed:
  • Flavius Guinea

    (Academy of Economic Studies, Bucharest)

Abstract

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.

Suggested Citation

  • Flavius Guinea, 2006. "Cultural Impacts in Managerial Accounting," Theoretical and Applied Economics, Asociatia Generala a Economistilor din Romania - AGER, vol. 6(6(501)), pages 69-72, August.
    • Handle: RePEc:agr:journl:v:6(501):y:2006:i:6(501):p:69-72
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