期刊名称：Ovidius University Annals: Economic Sciences Series
电子版ISSN：2393-3127
出版年度：2017
卷号：17
期号：1
语种：English
出版社：Ovidius University Press
摘要：The scope of this paper consists in highlighting several characteristics that defeat the organizational culture and influence the accounting area,respectively,the accounting policies chosen at companies level. Besides the financial statements,rules,and calculations,the accounting also implies professional reasoning,and the organizational culture promoted within the firm influences the accounting decisions. We analyzed and identified several of accounting policies determined by the corporate governance and organizational culture influence.
