Theoretical and Applied Economics
No. 6 / 2006 (501)
Cultural Impacts in Managerial Accounting
Academia de Studii Economice Bucuresti
Abstract. From the theoretical point of view, it has been stated that there is a considerable probability that some cultural aspects could affect the economic environment and, consequently, the managerial accounting. While this statement has a certain suppositional degree, we will try to test the importance of culture within the managerial accounting. Several empirical approaches underline the existence of a powerful impact of the national culture on the managerial accounting systems. Moreover, it is clear for everybody that the companies’ strategic objectives are often expressed in numerical terms, but they are chosen according to the culture.
Keywords: managerial accounting; culture; setting objectives; multinationals; management control.
Contents
- Synthetic Analysis about Single-Criterion and Multi-Criterion Financial Assets Portfolio
Leonardo Badea
-
About Knowledge Society Pillars in Romania
Ion Gh. Rosca
- Adjusting Shocks
Management in Euro Zone. The Asymmetrical Impact
of the ECB Monetary Policy
Marius-Corneliu Marinas
-
Banking Activity for Sustainable Development
Alexandra Eremia
Ion Stancu
- Engineering and Re-engineering Model of the Proceses for Implementing Quality Management System in Small and Medium Enterprises
Ion Ionita
Cosmin Dobrin
Mihai Mieila
- Economics of Corruption. The Equilibrium, Political and Social Determinations
Ani Matei
Lucica Matei
- Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies
Niculae Feleaga
Liliana Feleaga
-
TRIPs Agreement, Important Multilateral WTO Treaty
Oana-Maria Florescu
-
Cultural Impacts in Managerial Accounting
Flavius Guinea
- Some
Aspects Regarding Banking Risk Management
Lavinia Vasile
- Human Development – Qualitative Dimensions
of a Globalized World
Petru Stefea
Marilen Pirtea
- Trends in Banking System Globalization
Emanuela Mihaela Savu
-
Migration Process Evolution in Europe
Carmen Tudorache