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.
Contents
Synthetic Analysis about Single-Criterion and Multi-Criterion Financial Assets Portfolio
About Knowledge Society Pillars in Romania
Adjusting Shocks Management in Euro Zone. The Asymmetrical Impact of the ECB Monetary Policy
Banking Activity for Sustainable Development
Engineering and Re-engineering Model of the Proceses for Implementing Quality Management System in Small and Medium Enterprises
Economics of Corruption. The Equilibrium, Political and Social Determinations
Structural Changes of International Trade Flows under the Impact of Globalization
Controversies Regarding Goodwill Evaluation, Depreciation and Recording Policies
TRIPs Agreement, Important Multilateral WTO Treaty
Cultural Impacts in Managerial Accounting
Some Aspects Regarding Banking Risk Management
History Economic Lessons. Rising and Collapse of Nicolas Fouquet
Human Development – Qualitative Dimensions of a Globalized World
Trends in Banking System Globalization
Migration Process Evolution in Europe