The effects of organizational culture on accounting procedures

Erhan, Lica; Oroşan, Irina

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dc.contributor.author	Erhan, Lica
dc.contributor.author	Oroşan, Irina
dc.date.accessioned	2020-09-11T12:41:12Z
dc.date.available	2020-09-11T12:41:12Z
dc.date.issued	2017-11
dc.identifier.isbn	978-9975-75-895-6
dc.identifier.uri	${dspace.ui.url}/handle/1234567890/448
dc.identifier.uri	http://irek.ase.md:80/xmlui/handle/1234567890/448
dc.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.	en_US
dc.description.abstract	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	en_US
dc.language.iso	en	en_US
dc.publisher	ASEM	en_US
dc.subject	accounting procedures	en_US
dc.subject	organizational culture	en_US
dc.subject	managerial accounting	en_US
dc.title	The effects of organizational culture on accounting procedures	en_US
dc.type	Article	en_US