Regulation of the accounting profession in the context of the cultural dimensions of G. Hofstede

Research objective: The aim of the article is to analyze and identify relationship between factors G. Hofstede's cultural model method regulating access accounting profession in surveyed European countries. For purposes study, thesis was adopted that countries with a system external regulation or self-regulation control will be characterized by: 1) A large distance power; 2) high level individualism; 3) low masculinity (femininity); 4) degree avoidance uncertainty; 5) long-term orientation; 6) indulgence.
 In context dilemmas regarding potential Poland, conditions this country were also examined order position them comparison other regulations supervision.
 Methodology: article, desk reaserch method, literature studies analysis content legal provisions principles practicing selected used.
 Main conclusions: results study allowed conclude applying supervision are by specific palette common according Hofstede model. particular, relatively uncertainty from power lower compared based on self-regulatory mechanisms proved true. least important feature for tendency regulate orientation. remaining - levels individualism indulgence have moderate impact establish strict profession.
 Application study: allow assess adequacy regulatory solutions field itself predict behavior originating circles globalization. practical terms, they part ongoing discussion undertaken Ministry Finance Poland community 2022 return country.
 Originality/Novelty research carried out pilot study. They aimed at preliminary verification truth there characteristics way which regulated them. obtained contributed reducing identified gap area. problem has further in-depth research, covering larger number countries, but multi-stage relationships features established world.