A POSSIBLE IMPACT OF CULTURAL FACTORS ON THE EXPECTATIONS ON THE CONTENT OF ISLAMIC FINANCIAL STATEMENTS | Problems of Management in the 21st Century

Error message

Strict warning: Declaration of csl_names::render() should be compatible with csl_rendering_element::render($data, $mode = NULL) in module_load_include() (line 330 of /home/scientia/domains/scientiasocialis.lt/public_html/pmc/includes/module.inc).

Strict warning: Declaration of csl_date::render() should be compatible with csl_rendering_element::render($data, $mode = NULL) in module_load_include() (line 330 of /home/scientia/domains/scientiasocialis.lt/public_html/pmc/includes/module.inc).

Strict warning: Declaration of csl_date_part::render() should be compatible with csl_rendering_element::render($data, $mode = NULL) in module_load_include() (line 330 of /home/scientia/domains/scientiasocialis.lt/public_html/pmc/includes/module.inc).

Strict warning: Declaration of csl_number::render() should be compatible with csl_rendering_element::render($data, $mode = NULL) in module_load_include() (line 330 of /home/scientia/domains/scientiasocialis.lt/public_html/pmc/includes/module.inc).

Strict warning: Declaration of csl_group::render() should be compatible with csl_rendering_element::render($data, $mode = NULL) in module_load_include() (line 330 of /home/scientia/domains/scientiasocialis.lt/public_html/pmc/includes/module.inc).

Strict warning: Declaration of csl_layout::render() should be compatible with csl_rendering_element::render($data, $mode = NULL) in module_load_include() (line 330 of /home/scientia/domains/scientiasocialis.lt/public_html/pmc/includes/module.inc).

Strict warning: Only variables should be passed by reference in theme_biblio_tabular() (line 276 of /home/scientia/domains/scientiasocialis.lt/public_html/pmc/modules/biblio/includes/biblio_theme.inc).

A POSSIBLE IMPACT OF CULTURAL FACTORS ON THE EXPECTATIONS ON THE CONTENT OF ISLAMIC FINANCIAL STATEMENTS

Title	A POSSIBLE IMPACT OF CULTURAL FACTORS ON THE EXPECTATIONS ON THE CONTENT OF ISLAMIC FINANCIAL STATEMENTS
Publication Type	Journal Article
Year of Publication	2019
Authors	Czerny, MM, Mazurowska, M
Journal	Problems of Management in the 21st Century
Volume	14
Issue	1
Start Page	21-31
Pagination	Continuous
Date Published	June/2019
Type of Article	Original article
ISSN	2029-6932
Other Numbers	E-ISSN 2538-712X
Keywords	accounting harmonization, cultural factors, decision-making, financial reporting, Islam
Abstract	The financial reporting is considered to be a ‘universal’ language of business, the efforts to harmonize and standardize it are dictated by conviction, that the usefulness of financial and non-financial information delivered this way can be improved and might facilitate comparisons of companies operating around the world, etc. However, the real perception of information generated by financial statements is made by real people, not by the economic model of homo oeconomicus, that is why psychological and cultural factors are extremely important in the analysis of this process. There is a lack of comprehensive studies on this subject. Most of publications are contributory. The research is based on the critical review of the subject literature and using mostly the method of induction, the impact of selected cultural conditions on the formulation of expectations on the content of the financial statements is examined and proved. The example of Muslim countries is used as the beginning of series of articles in the taken subject.
URL	http://oaji.net/articles/2019/450-1562410314.pdf
DOI	10.33225/pmc/19.14.21
Refereed Designation	Refereed
Full Text