期刊名称：Zagreb International Review of Economics and Business
印刷版ISSN：1331-5609
出版年度：2019
卷号：22
期号：1
页码：55-72
DOI：10.2478/zireb-2019-0012
出版社：Ekonomski fakultet Sveučilišta u Zagrebu
摘要： Central and Eastern European countries undergo many political, structural, social and economic changes. In the past decades such countries, like Croatia and Poland, witnessed a fundamental transformation of their societies and economies, which impacted accounting systems as well. The mail goal of the paper is to research the main differences in accounting systems in the Republic of Croatia and Poland. The research methodology is based on a critical analysis of scholarly literature done by the bibliometric analysis, analysis Polish and Croatian accouting standards and legal acts. Based on inductive and deductive reasoning, the paper reveals key determinants and differences of accounting frameworks in Croatia and Poland. The paper proves that it is crucial to consider economic and cultural differences in comparative international accounting research. Research results of the paper will contribute the international accounting literature but also have an impact on the European Union accounting harmonisation references.
关键词：Accounting; Croatia; International standards; Poland
