Naslov
Impact of geographical area and historical inheritance on accounting culture development

Autori
Sever, Ivana ; Žager, Katarina ; Mamić Sačer, Ivana

Vrsta, podvrsta i kategorija rada
Radovi u zbornicima skupova, cjeloviti rad (in extenso), znanstveni

Izvornik
III Interenational Conference on Luca Pacioli in Accounting History, III Balkans and Middle East Countries Conference on Accounting and Accounting History / Batuhan Guvemli - Ankara : Public Oversight, Accounting and Auditing Standards Authority, 2013, 1381-1399

ISBN
978-605-85912-1-9

Skup
III Balkans and Middle East Countries Conference on Accounting and Accounitng History

Mjesto i datum
Istanbul, Turska, 19.06.2013. - 22.06.2013

Vrsta sudjelovanja
Ostalo

Vrsta recenzije
Međunarodna recenzija

Ključne riječi
accounting culture; accounting system; croatian accounting system; features that influence accounting system development

Sažetak
There are numerous features that influence the development of some accounting system. Among others, these are legal and tax system, providers of financing, politics, inflation, religion, education development and culture. The aim of this paper is to survey the impact of geographical area and politics on the accounting culture development in the south-eastern Europe countries and to present the Croatian case. Croatian history is significantly determined by the cultures of its neighbors. The paper is meant to summarize the comparative analysis results on the selected countries’ accounting systems. Accordingly, the primary goal of this paper is to research the basic features of financial reporting of the selected south-eastern Europe countries that are Croatian neighbors (Slovenia, Bosnia and Herzegovina, and Serbia) and to analyze the impact of those accounting systems on the development of Croatian financial reporting system.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA