Černe, Ksenija (2009) Influential factors of country's accounting system development. Ekonomska istraživanja, 22 (2). pp. 86-97. ISSN 1331-677X
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Accounting system of each country is affected by different influential factors. As there is a very small possibility that influential factors of two countries will be equal, they can be also considered as generators of national specificities. The level of differences of each influential factor between countries implicates the intensity of accounting differences at the international level. The actuality of international accounting harmonization issues imposes the need of consideration and detailed examination of factors that influence the development and accounting system in one country. Considering different classification of factors mentioned above, as well as factors which are extracted or specially emphasised in the literature, some of them are described.
| Tip objekta: | Članak |
|---|---|
| Mentor: | NIJE ODREĐENO |
| Dodatne informacije: | 2009/22 |
| Ključni pojmovi: | accounting system, influential factor, classification |
| Teme: | 6 Tehnologija (primijenjene znanosti) > 65 Menadžment i organizacija industrije, trgovine i komunikacija > 657 Računovodstvo > 657.1 Knjigovodstvene metode, sustavi i tehnike > 657.1 Knjigovodstvene metode, sustavi i tehnike |
| Odjeli: | Fakultet ekonomije i turizma "Dr. Mijo Mirković" |
| Datum pohrane: | 07 Jan 2014 08:42 |
| Zadnja promjena: | 07 Jan 2014 08:42 |
| URI: | http://eknjiznica.unipu.hr/id/eprint/2902 |
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