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INFLUENTIAL FACTORS OF COUNTRY'S ACCOUNTING SYSTEM DEVELOPMENT

Ksenija Černe

Puni tekst: engleski, pdf (119 KB) str. 66-97 preuzimanja: 41.084* citiraj
APA 6th Edition
Černe, K. (2009). INFLUENTIAL FACTORS OF COUNTRY'S ACCOUNTING SYSTEM DEVELOPMENT. Economic research - Ekonomska istraživanja, 22 (2), 66-97. Preuzeto s https://hrcak.srce.hr/38213
MLA 8th Edition
Černe, Ksenija. "INFLUENTIAL FACTORS OF COUNTRY'S ACCOUNTING SYSTEM DEVELOPMENT." Economic research - Ekonomska istraživanja, vol. 22, br. 2, 2009, str. 66-97. https://hrcak.srce.hr/38213. Citirano 10.04.2020.
Chicago 17th Edition
Černe, Ksenija. "INFLUENTIAL FACTORS OF COUNTRY'S ACCOUNTING SYSTEM DEVELOPMENT." Economic research - Ekonomska istraživanja 22, br. 2 (2009): 66-97. https://hrcak.srce.hr/38213
Harvard
Černe, K. (2009). 'INFLUENTIAL FACTORS OF COUNTRY'S ACCOUNTING SYSTEM DEVELOPMENT', Economic research - Ekonomska istraživanja, 22(2), str. 66-97. Preuzeto s: https://hrcak.srce.hr/38213 (Datum pristupa: 10.04.2020.)
Vancouver
Černe K. INFLUENTIAL FACTORS OF COUNTRY'S ACCOUNTING SYSTEM DEVELOPMENT. Economic research - Ekonomska istraživanja [Internet]. 2009 [pristupljeno 10.04.2020.];22(2):66-97. Dostupno na: https://hrcak.srce.hr/38213
IEEE
K. Černe, "INFLUENTIAL FACTORS OF COUNTRY'S ACCOUNTING SYSTEM DEVELOPMENT", Economic research - Ekonomska istraživanja, vol.22, br. 2, str. 66-97, 2009. [Online]. Dostupno na: https://hrcak.srce.hr/38213. [Citirano: 10.04.2020.]

Sažetak
The 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 also be 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 the different classification of factors mentioned above, as well as factors which are extracted or specially emphasised in literature, some of them are described.

Ključne riječi
accounting system; influential factor; classification

Hrčak ID: 38213

URI
https://hrcak.srce.hr/38213

[hrvatski]

Posjeta: 42.429 *