- Tytuł:
- The accounting subculture of Russia and the Baltic states in the light of Hofstede and Gray’s concept
- Autorzy:
- Czerny, Małgorzata
- Powiązania:
- https://bibliotekanauki.pl/articles/1917458.pdf
- Data publikacji:
- 2021-09-12
- Wydawca:
- Stowarzyszenie Księgowych w Polsce
- Tematy:
-
cultural dimensions
determinants of accounting
subculture of accounting
accounting systems - Opis:
- Purpose: The purpose of the article is to compare the theoretical assumptions of Gray’s model based on Hofstede’s cultural dimensions and the actual evolution of accounting sys-tems in Russia and the Baltic countries, as former Soviet republics (which implies decades of functioning within the same legal and economic system, as well as the financial market). Methodology: A critical analysis and comparative analysis of the literature. Results: The initial characteristics of the Russian accounting subculture were characterized by a strong inclination towards conservatism and discretion, preferring statutory control and uniformity. This is also true of the accounting subculture of the Baltic countries − conserva-tive, but with a tendency towards transparency and professionalism, but at the same time appreciating the role of statutory control, with an ambivalent approach to flexibility. An analy-sis of the development of accounting systems in these countries revealed general compli-ance with the theoretical assumptions of Gray's model, and highest in the case of Russia. Originality/value: The article confirms the correctness of the assumptions of Gray's model regarding the evolution of selected countries’ accounting systems. It fills the existing cognitive gap, because former Soviet republics’ accounting systems are rarely studied in a cultural con-text, especially compared to Russia. Typically, a comparison is made between Russia/the former Soviet republic and Western European countries or another Central/Eastern European country.
- Źródło:
-
Zeszyty Teoretyczne Rachunkowości; 2021, 45(3); 51-68
1641-4381
2391-677X - Pojawia się w:
- Zeszyty Teoretyczne Rachunkowości
- Dostawca treści:
- Biblioteka Nauki
Artykuł