Accounting Systems in Croatia and Poland - comparative study

Beata Zyznarska-Dworczak , Ivana Mamic Sacer

Abstract

Central and Eastern European countries undergo many political, structural, social and economic changes. In the past decades such countries, like Croatia and Poland, witnessed a fundamental transformation of their societies and economies, which impacted accounting systems as well. The mail goal of the paper is to research the main differences in accounting systems in the Republic of Croatia and Poland. The research methodology is based on a critical analysis of scholarly literature done by the bibliometric analysis, analysis Polish and Croatian accouting standards and legal acts. Based on inductive and deductive reasoning, the paper reveals key determinants and differences of accounting frameworks in Croatia and Poland. The paper proves that it is crucial to consider economic and cultural differences in comparative international accounting research. Research results of the paper will contribute the international accounting literature but also have an impact on the European Union accounting harmonisation references.
Author Beata Zyznarska-Dworczak (WZ / KR)
Beata Zyznarska-Dworczak,,
- Department of Accounting
, Ivana Mamic Sacer
Ivana Mamic Sacer ,,
-
Journal seriesZagreb International Review of Economics & Business, ISSN 1331-5609, e-ISSN 1849-1162, (N/A 20 pkt)
Issue year2019
Vol22
No1
Pages55-72
Publication size in sheets0.85
Keywords in Polishrachunkowość; międzynarodowe standardy; Polska; Chorwacja
Keywords in EnglishAccounting; Croatia; International standards; Poland
DOIDOI:10.2478/zireb-2019-0012
URL https://content.sciendo.com/view/journals/zireb/22/1/article-p55.xml
Languageen angielski
Score (nominal)20
Score sourcejournalList
ScoreMinisterial score = 20.0, 20-04-2020, ArticleFromJournal
Publication indicators WoS Citations = 0
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