Kulturowe uwarunkowania krajowych systemów rachunkowości w świetle koncepcji wymiarów subkultury rachunkowości S. Graya
Cultural determinants of national accounting systems in the light of S. Gray’s accounting subculture dimensions concept

Summary/Abstract: The objective of this article is to present the theory of cultural dimensions of ac-counting developed by S. Gray and its application in practice on the basis of litera-ture dealing with this matter. The study is based on the assumption that cultural factors are very important in the process of studying individualised accounting practices, especially in view of currently observed unification and standardization of all aspects and dimensions of human existence.

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