Wartości kulturowe w rachunkowości według koncepcji Graya i Hofstede'a
Cultural values in accounting according to gray and hofstede's concept

Summary/Abstract: Many factors influence accounting and its systems. Cultural qualities play a great role in accounting. The objective of the hereby paper is to present and clarify these values according to Hofstede and Gray's concept. Hofstede initiated research on the role of culture in accounting and as the result of his research cultural values, influencing accounting by means of certain social qualities, were distinguished. Gray developed these studies and presented attributes which allowed to make accounting system more precise from the perspective of such social qualities as: professionalism or legal regulations, flexibility of accounting rules, conservatism or optimism, confidentiality or disclosure.

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