| dc.contributor.author | Czerny, Małgorzata | |
| dc.date.accessioned | 2016-05-04T10:50:07Z | |
| dc.date.available | 2016-05-04T10:50:07Z | |
| dc.date.issued | 2016-05 | |
| dc.identifier.issn | 1899-2226 | |
| dc.identifier.uri | http://hdl.handle.net/11089/17934 | |
| dc.description.abstract | Undoubtedly, such factors as different cultural background affects ‘the shape’ of
economy. The impact of cultural factors on the economy, as well as its specific
fields (particularly accounting), has been studied by, among others, Mueller, Hofstede
and Gray. Reflections on the topic were also conducted in 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
a guide to individual actions, and exerting an obvious influence on the applicable
standards in a society. The author does not pretend to consider the relations between
religion and ethics, in the article only issues concerning possible to demonstrate
influence of religious norms on accounting are raised. The aim is briefly to discuss
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. | pl_PL |
| dc.description.sponsorship | Artykuł opublikowany w ramach projektu „Popularyzacja najnowszej wiedzy ekonomicznej wśród ludzi
młodych” realizowanego z Narodowym Bankiem Polskim w ramach programu edukacji ekonomicznej. | pl_PL |
| dc.language.iso | pl | pl_PL |
| dc.publisher | Lodz University Press | pl_PL |
| dc.relation.ispartofseries | Annales. Etyka w Życiu Gospodarczym;2 | |
| dc.subject | ethics | pl_PL |
| dc.subject | religion | pl_PL |
| dc.subject | accounting | pl_PL |
| dc.title | Wpływ zasad religijnych na ukształtowanie systemu rachunkowości | pl_PL |
| dc.title.alternative | The Influence of Religious Principles on the Formation of the Accounting System | pl_PL |
| dc.type | Article | pl_PL |
| dc.page.number | 111–128 | pl_PL |
| dc.contributor.authorAffiliation | Poznan University of Economics and Business, Faculty of Management | pl_PL |
| dc.identifier.eissn | 2353-4869 | |
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| dc.contributor.authorEmail | malgorzata.czerny@ue.poznan.pl | pl_PL |
| dc.identifier.doi | 10.18778/1899-2226.19.2.08 | |
| dc.relation.volume | 19 | pl_PL |
| dc.subject.jel | M41 | |
| dc.subject.jel | N20 | |
| dc.subject.jel | Z12 | |
