<abstract xmlns="http://www.w3.org/1999/xhtml"><p>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.</p></abstract>

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.

Accounting Systems in Poland and Croatia - comparative study

Poznan University of Economics and Business

Zagreb International Review of Economics and Business

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

{"article-title":"Accounting Systems in Poland and Croatia - comparative study"}

Central and Eastern European countries undergo many political, structural, social and economic changes. In the past decades such countries, like Croatia and...

Accounting Systems in Poland and Croatia - comparative study

Publié en ligne: 13 juin 2019

Pages: 55 - 72

DOI: https://doi.org/10.2478/zireb-2019-0012

Mots clés
Accounting, Croatia, International standards, Poland

© 2019 Beata Zyznarska-Dworczak et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Accounting Systems in Poland and Croatia - comparative study

Publié en ligne: 13 juin 2019

Pages: 55 - 72

DOI: https://doi.org/10.2478/zireb-2019-0012

Mots clésAccounting, Croatia, International standards, Poland

© 2019 Beata Zyznarska-Dworczak et al., published by Sciendo

This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

Mots clés
Accounting, Croatia, International standards, Poland