engleski

Impact of geographical area and historical inheritance on accounting culture development

There are numerous features that influence the development of some accounting system. Among others, these are legal and tax system, providers of financing, politics, inflation, religion, education development and culture. The aim of this paper is to survey the impact of geographical area and politics on the accounting culture development in the south-eastern Europe countries and to present the Croatian case. Croatian history is significantly determined by the cultures of its neighbors. The paper is meant to summarize the comparative analysis results on the selected countries’ accounting systems. Accordingly, the primary goal of this paper is to research the basic features of financial reporting of the selected south-eastern Europe countries that are Croatian neighbors (Slovenia, Bosnia and Herzegovina, and Serbia) and to analyze the impact of those accounting systems on the development of Croatian financial reporting system.

accounting culture; accounting system; croatian accounting system; features that influence accounting system development

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