Publication: The effects of organizational culture on accounting procedures
Date
Authors
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Volume Title
Publisher
ASEM
Abstract
Description
ERHAN, Lica, OROŞAN, Irina. The effects of organizational culture on accounting procedures. In: Prospects of accounting development: the young researcher's view [online]: international scientific student conference, November 22, 2017: Collection of articles. Chişinău: ASEM, 2018, pp. 204-207. ISBN 978-9975-75-895-6.
The purpose of this study is to investigate the relationships between organizational culture and accounting policies applied by the company. The study argues that how organizational and environmental variations affect the level of use of management accounting practices. Firms should primarily have financial accounting knowledge with regard to managerial accounting practices. Therefore, data, which is used for to practice managerial accounting, should be accurate, reliable and in accordance with standards. At this point, financial accounting and managerial accounting split off. Research will be explained by means of “contingency approach”. Contingency approach relies on the assumption of indecency from cultural and social environments. JEL: M41; F30; M10
The purpose of this study is to investigate the relationships between organizational culture and accounting policies applied by the company. The study argues that how organizational and environmental variations affect the level of use of management accounting practices. Firms should primarily have financial accounting knowledge with regard to managerial accounting practices. Therefore, data, which is used for to practice managerial accounting, should be accurate, reliable and in accordance with standards. At this point, financial accounting and managerial accounting split off. Research will be explained by means of “contingency approach”. Contingency approach relies on the assumption of indecency from cultural and social environments. JEL: M41; F30; M10
Keywords
accounting procedures, organizational culture, managerial accounting