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Cultural Dimensions In Accounting Systems


  • Neculai TABÃRÃ

    () (Alexandru Ioan Cuza University of Iaºi, Romania)

  • Carmen NISTOR

    () (Alexandru Ioan Cuza University of Iaºi, Romania)


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.

Suggested Citation

  • Neculai TABÃRÃ & Carmen NISTOR, 2014. "Cultural Dimensions In Accounting Systems," European Journal of Accounting, Finance & Business, "Stefan cel Mare" University of Suceava, Romania - Faculty of Economics and Public Administration, West University of Timisoara, Romania - Faculty of Economics and Business Administration, vol. 2(1), pages 12-22, February.
  • Handle: RePEc:scm:ejafbu:v:2:y:2014:i:1:p:12-22

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