Cultural determinants of accounting, performance management and costs problems. A view from the Polish perspective using G. Hofstede’s and GLOBE culture dimensions
Cultural determinants of accounting, performance management and costs problems. A view from the Polish perspective using G. Hofstede’s and GLOBE culture dimensions

Summary/Abstract: The mail goal of the paper is to explore the problems of accounting, costs and performance management caused by intercultural work. The specific goals of the paper are: a) identification of problems, b) explanation of them. The problem is presented from the Polish perspective. The countries chosen for the comparison are: India, Russia, Ukraine, France and Germany. The methodology consists of case studies which are based on interviews with Polish managers and controllers who interact with foreign staff in their everyday work life. The reasoning is backed by the theories of G. Hofstede and GLOBE, which are two models used for explanation of the problems. The paper provides knowledge of the problems of intercultural work in the field of accounting, cost and performance management. The contribution of the author is identification of such problems from the Polish perspective and presentation of explanation of such problems with the basis of G. Hofstede and GLOBE cultural dimensions.

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