A POSSIBLE IMPACT OF CULTURAL FACTORS ON THE EXPECTATIONS ON THE CONTENT OF ISLAMIC FINANCIAL STATEMENTS
作者: Malgorzata M. CzernyMarta Mazurowska
刊名: Problems of Management in the 21st Century, 2019, Vol.14 (1)
来源数据库: Scientia Socialis publishing house
关键词: Accounting harmonizationCultural factorsDecision-makingFinancial reportingIslam
原始语种摘要: The financial reporting is considered to be a ‘universal’ language of business, the efforts to harmonize and standardize it are dictated by conviction, that the usefulness of financial and non-financial information delivered this way can be improved and might facilitate comparisons of companies operating around the world, etc. However, the real perception of information generated by financial statements is made by real people, not by the economic model of homo oeconomicus, that is why psychological and cultural factors are extremely important in the analysis of this process. There is a lack of comprehensive studies on this subject. Most of publications are contributory.The research is based on the critical review of the subject literature and using mostly the method of induction, the...
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关键词翻译
关键词翻译
  • financial 财政的
  • expectations 期待的事物
  • harmonization 协调
  • reporting 申报
  • standardize 使标准化
  • making 制定
  • information 报告
  • economic 经济的
  • improved 改进
  • cultural 文化的