ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs.

This paper assess the impact of cultural dimensions on accounting in Europe and CIS countries regarding the implementation process of IFRS for SMEs. The means chosen to achieve this purpose is to identify the cultural characteristics of the selected countries using two basic typologies of cultural v...

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Main Author: Alexandra-Gabriela Marina
Format: Article in Journal/Newspaper
Language:unknown
Subjects:
Iceland
Online Access:http://oeconomica.uab.ro/upload/lucrari/2120192/02.pdf
id ftrepec:oai:RePEc:alu:journl:v:2:y:2019:i:21:p:2
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spelling ftrepec:oai:RePEc:alu:journl:v:2:y:2019:i:21:p:2 2024-04-14T08:13:41+00:00 ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs. Alexandra-Gabriela Marina http://oeconomica.uab.ro/upload/lucrari/2120192/02.pdf unknown http://oeconomica.uab.ro/upload/lucrari/2120192/02.pdf article ftrepec 2024-03-19T10:33:39Z This paper assess the impact of cultural dimensions on accounting in Europe and CIS countries regarding the implementation process of IFRS for SMEs. The means chosen to achieve this purpose is to identify the cultural characteristics of the selected countries using two basic typologies of cultural values models: Hofstede's model (1980, 2010) and Gray's framework (1988). For the study were selected twelve European and CIS countries: Bosnia and Herzegovina, Bulgaria, Croatia, Estonia, Iceland, Lithuania, Kazakstan, Malta, Romania, Serbia, Slovenia and Ukraine. Each jurisdiction was analyzed for Hofstede's cultural dimensions and a similar accounting profile based on Gray's framework. Profiles for each country was examined in contrast to an independent IFRS for SMEs favourable profile recommended. IFRS, IFRS for SMEs, cultural dimensions, accounting values Article in Journal/Newspaper Iceland RePEc (Research Papers in Economics)
institution Open Polar
collection RePEc (Research Papers in Economics)
op_collection_id ftrepec
language unknown
description This paper assess the impact of cultural dimensions on accounting in Europe and CIS countries regarding the implementation process of IFRS for SMEs. The means chosen to achieve this purpose is to identify the cultural characteristics of the selected countries using two basic typologies of cultural values models: Hofstede's model (1980, 2010) and Gray's framework (1988). For the study were selected twelve European and CIS countries: Bosnia and Herzegovina, Bulgaria, Croatia, Estonia, Iceland, Lithuania, Kazakstan, Malta, Romania, Serbia, Slovenia and Ukraine. Each jurisdiction was analyzed for Hofstede's cultural dimensions and a similar accounting profile based on Gray's framework. Profiles for each country was examined in contrast to an independent IFRS for SMEs favourable profile recommended. IFRS, IFRS for SMEs, cultural dimensions, accounting values
format Article in Journal/Newspaper
author Alexandra-Gabriela Marina
spellingShingle Alexandra-Gabriela Marina
ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs.
author_facet Alexandra-Gabriela Marina
author_sort Alexandra-Gabriela Marina
title ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs.
title_short ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs.
title_full ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs.
title_fullStr ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs.
title_full_unstemmed ACCOUNTING AND CULTURAL DIMENSIONS IN EUROPE AND CIS COUNTRIES REGARDING THE ADOPTION OF IFRS FOR SMEs.
title_sort accounting and cultural dimensions in europe and cis countries regarding the adoption of ifrs for smes.
url http://oeconomica.uab.ro/upload/lucrari/2120192/02.pdf
genre Iceland
genre_facet Iceland
op_relation http://oeconomica.uab.ro/upload/lucrari/2120192/02.pdf
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