Three essays on the culture and professional judgment in Accounting.

      Аннотация: Three essays on the culture and the professional judgment in accounting is a book composed by three different papers, which were written by several authors who can be also considered this book’s authors. Despite their previous publication in different journals, we have decided to gather them in this project in order to present different perspectives of this theme in a single document. The criterion for the selection made for this book were based on the differences in terms of the underlying issues as well as the different methodological approaches.

Ключевые слова: Accounting; culture; professional judgement; International Financial Reporting Standards