Abstract:

The purpose of an article is to compare two independent countries – one European (Ukraine) and one Asian (Kazakhstan), both being in the past a part of The Soviet Union - in context of cultural dimentions identified by G.Hofstede and to draw conclusions about possible features of their accouting systems in the light of subculture of accounting defined by S.J. Gray. As a method is chosen mainly an abduction, as proces of finding premises (so abduction becomes a basis of interpretive reconstruction of causes and intentions as well as inventive contruction of theories). It resulted in the preliminary characteristics of the Ukrainian and Kazakhstani accounting subculture with a strong inclination towards conservatism and discretion of disclosures, preferring statutory control and unified solutions. This article contributes to discussion of the influence of culture on the development of accounting systems. There is a question, if the similarity of accounting subculture identified by using a model of Hofstede-Gray in comparison to differences between these countries (like geographical location, ethnicity, religion, mostly also a history of both states) can be a premise for the conclusion that membership of the Soviet Union for almost a century had such a powerful influence on the cultural and social values identified by Hofstede that - according to his theory of culture as a kind of „mind-programmer” - is responsible for creating a similar economic systems and thus the accounting systems by these societies. It may constitute a starting point for further research.