ABSTRACT
This chapter presents the concept and the subject matter of measurement of cultural determinants in economic sciences. It offers an overview of concepts and theories of culture as found in literature. It features a discussion of the multifacetedness and complexity of the concept of ‘culture,’ which shows the importance of culture in the context of its impact on managing an economic entity, its functions and manifestations, which has given rise to a review of the theoretical grounds of the research conducted. This chapter covers the typology of culture and shows how culture is described and diagnosed in literature from the perspective of its dimensions. The analysis conducted provides the basis for separating these dimensions, which have been used to examine the impact of cultural determinants on the quality of earnings. The chapter includes also a classification of accounting systems, taking into consideration the influence of cultural factors in line with G. Hofstede’s concept, as well as the most popular and significant classifications of accounting systems in the accounting theory, developed by e.g. S. J. Gray and C. Nobes.
