Wpływ zasad religijnych na ukształtowanie systemu rachunkowości

Małgorzata Czerny

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.
Author Małgorzata Czerny (WZ / KR)
Małgorzata Czerny,,
- Department of Accounting
Other language title versionsThe Influence of Religious Principles on the Formation of the Accounting System
Journal seriesAnnales. Etyka w życiu gospodarczym, ISSN 1899-2226, e-ISSN 2353-4869, (B 10 pkt)
Issue year2016
Vol19
No2
Pages111-128
Publication size in sheets0.85
Keywords in Polishetyka, religia, rachunkowość
Keywords in Englishethics, religion, accounting
DOIDOI:10.18778/1899-2226.19.2.08
URL http://www.annalesonline.uni.lodz.pl/archiwum/2016/2016_2_czerny_111_128.pdf
Languagepl polski
Score (nominal)10
Score sourcejournalList
ScoreMinisterial score = 10.0, 20-12-2019, ArticleFromJournal
Ministerial score (2013-2016) = 10.0, 20-12-2019, ArticleFromJournal
Citation count*6 (2020-08-05)
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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