engleski

Influential Factors of Country's Accounting System Development

Accounting system of each country is affected by different influential factors. As there is a very small possibility that influential factors of two countries will be equal, they can be also considered as generators of national specificities. The level of differences of each influential factor between countries implicates the intensity of accounting differences at the international level. The actuality of international accounting harmonization issues imposes the need of consideration and detailed examination of factors that influence the development and accounting system in one country. Considering different classification of factors mentioned above, as well as factors which are extracted or specially emphasised in the literature, some of them are described.

accounting system; influential factor; classification

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