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The effects of organizational culture on accounting procedures

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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

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