Naslov
Accounting systems in Croatia, Poland, and Slovakia – a comparative study

Autori
Beata Zyznarska-Dworczak, Ivana Mamić Sačer, Daša Mokošová

Izvornik
Theoretical Journal of Accounting (Zeszyty Teoretyczne Rachunkowości) (1641-4381) 109 (2020), 165; 193-213

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, ostalo, znanstveni

Ključne riječi
accounting, comparative study, Croatia, economic, international standards, Poland, regulations, Slovakia.

Sažetak
Purpose: This paper provides a comparative analysis of accounting systems in three Central and Eastern European countries − Croatia, Poland, and Slovakia. The main goal of the paper is to contribute to the understanding of the main differences and their main economic, historical, and cultural reasons. Methodology/approach: The research based on a comparative analysis of Croatian, Polish, and Slovak accounting regulations allows for the identification of important differences in accounting standards, despite the geopolitical proximity of the analysed countries and their Slavic roots. Findings: The paper demonstrates that the economic differences between the countries may influence the development of their accounting systems. Our empirical research also reveals that accession to the European Union had a significant impact on the development of accounting in these countries. Moreover, our research verified whether cultural differences influence accounting systems and financial reporting in the analyzed countries. Originality/value: The similarities and differences in accounting systems indicated in this paper may help regulators assess real opportunities to harmonize accounting regulations in the member states of the European Union in the face of economic and cultural factors.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA