Accounting Systems in Poland and Croatia - comparative study (CROSBI ID 275449)
Prilog u časopisu | ostalo | međunarodna recenzija
Podaci o odgovornosti
Zyznarska-Dworczak, Beata ; Mamić Sačer, Ivana
engleski
Accounting Systems in Poland and Croatia - comparative study
Central and Eastern European countries undergo many political, structural, social and economic changes. In the past decades such countries, like Croatia and Poland, witnessed a fundamental transformation of their societies and economies, which impacted accounting systems as well. The mail goal of the paper is to research the main differences in accounting systems in the Republic of Croatia and Poland. The research methodology is based on a critical analysis of scholarly literature done by the bibliometric analysis, analysis Polish and Croatian accouting standards and legal acts. Based on inductive and deductive reasoning, the paper reveals key determinants and differences of accounting frameworks in Croatia and Poland. The paper proves that it is crucial to consider economic and cultural differences in comparative international accounting research. Research results of the paper will contribute the international accounting literature but also have an impact on the European Union accounting harmonisation references.
Accounting ; Croatia ; International standards ; Poland
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Podaci o izdanju
22 (1)
2019.
55-72
objavljeno
1331-5609
1849-1162
10.2478/zireb-2019-0012
Povezanost rada
Ekonomija