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

Kód výsledku v 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>

Výsledek na webu

<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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Jazyk výsledku

angličtina

Název v původním jazyce

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

Popis výsledku v původním jazyce

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&apos;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.

Název v anglickém jazyce

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

Popis výsledku anglicky

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&apos;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.

Druh

D - Stať ve sborníku

CEP obor

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OECD FORD obor

50204 - Business and management

Projekt

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Návaznosti

I - Institucionalni podpora na dlouhodoby koncepcni rozvoj vyzkumne organizace

Rok uplatnění

2020

Kód důvěrnosti údajů

S - Úplné a pravdivé údaje o projektu nepodléhají ochraně podle zvláštních právních předpisů

Název statě ve sborníku

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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Počet stran výsledku

24

Strana od-do

91-114

Název nakladatele

BUCHAREST UNIVERSITY OF ECONOMIC STUDIES

Místo vydání

Bucharest

Místo konání akce

Bucharest, Romania

Datum konání akce

30. 9. 2020

Typ akce podle státní příslušnosti

WRD - Celosvětová akce

Kód UT WoS článku

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