The influence of religious principles on the formation of the accounting system
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Factors such as different cultural determinants undoubtedly affect “the shape” of the economy. Mueller, Hofstede and Gray, among others, have studied the impact of the cultural factors on an economy, especially in fields such as accounting. Reflections on the topic have also appeared in the Polish literature, although relatively late. One of the cultural factors is, beyond doubt, religion, forming some ethical attitudes through the transfer of certain values which become the guiding principles for individual actions, exerting an obvious influence on the applicable standards in a given society. The author does not claim to consider the relations between religion and ethics, as only issues concerning a possible to demonstrate influence of religious norms on accounting are raised in the article. The aim is to discuss briefly the impact of Christianity, Islam and Confucianism on accounting systems and practices based on literature studies. In conclusion, the question arises about the sense of the convergence of accounting standards, at least in the context of the current efforts undertaken in this field.