The Influence of Culture and Institutional Environment on Financial Decision-Making

Result code in IS VaVaI
<a href="https://www.isvavai.cz/riv?ss=detail&h=RIV%2F26482789%3A_____%2F20%3A10152302" target="_blank" >RIV/26482789:_____/20:10152302 - isvavai.cz</a>
Result on the web
<a href="https://amis.ase.ro/2020/docs/AMIS2020Proceedings.pdf" target="_blank" >https://amis.ase.ro/2020/docs/AMIS2020Proceedings.pdf</a>
DOI - Digital Object Identifier
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Result language
angličtina
Original language name
The Influence of Culture and Institutional Environment on Financial Decision-Making
Original language description
Cultural and institutional background impacts on decision making of business corporations. In this paper we investigate difference s in opinions of managerial role and importance of accounting information between the regions whilst reflecting their traditions and cultural backgrounds. Data and Tools: We employ questionnaire research on a sample of 97 young adults (students) from three regions to assess differences and similarities in their opinions. What's new: In this paper we focus on cultural specifics as a factor influencing the process of solution of managerial tasks and understanding of accounting information So what: We have found, that cultural differences are important factor that influences managerial decision-making. Contribution: Our empirical research has confirmed that there are many differences in the perception of the managerial functions and financial decision-making embedded in different cultures impacting the managerial decision-making and solutions of business questions. Taking in account the differences in opinions we claim that the power of implicit (tacit) cultural influences needs to be taken into consideration.
Czech name
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Czech description
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Project
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Continuities
I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Publication year
2020
Confidentiality
S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Article name in the collection
Proceedings of the 15th International Conference Accounting and Management Information Systems AMIS 2020
ISBN
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ISSN
2247-6245
e-ISSN
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Number of pages
24
Pages from-to
91-114
Publisher name
BUCHAREST UNIVERSITY OF ECONOMIC STUDIES
Place of publication
Bucharest
Event location
Bucharest, Romania
Event date
Sep 30, 2020
Type of event by nationality
WRD - Celosvětová akce
UT code for WoS article
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