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Tytuł:
The 40-year impact of the journal „Zeszyty Teoretyczne Rachunkowości” on the development of accounting in Poland
40 lat oddziaływania „Zeszytów Teoretycznych Rachunkowości” na rozwój rachunkowości w Polsce
Autorzy:
Dobroszek, Justyna
Waniak-Michalak, Halina
Powiązania:
https://bibliotekanauki.pl/articles/516356.pdf
Data publikacji:
2016
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
„Zeszyty Teoretyczne Rachunkowości"
the Accountants’ Association in Poland
accounting science
accounting
citations
accounting magazine
Polska
„Zeszyty Teoretyczne Rachunkowości”
Stowarzyszenie Księgowych w Polsce
nauka rachunkowości
rachunkowość
cytowalność
czasopismo rachunkowości
Polska
Opis:
In 2016, the scientific journal „Zeszyty Teoretyczne Rachunkowości” (ZTR) celebrated its 40th anniversary. The objective of this paper is to present the development of ZTR in the period between 1977 and 2016, and the impact it has had on the accounting science in Poland. Achieving the objective was possible thanks to an analysis of data coming from particular volumes of ZTR, from the Index Copernicus publishing platform, and the programme Publish or Perish which is used for evaluating citations of authors and magazines. The analysis of research material has shown that ZTR has developed over the years, aiming to increase the quality of articles, creating an additional value for scientists and other recipients and aiming at world-wide recognition. These statements can be confirmed by the analysis of the number of articles, authors, and subject ranges, which shows that in each one of these aspects there has been a significant increase in recent years in comparison to the previous decades. Furthermore, the scientific journal marked an increase in the number of downloads of full texts in the period between 2011 and 2015, not only in Poland but also around the world. As for foreign recipients of the articles published in ZTR (2013–2015), the biggest number come from the United States and also from Russia, Germany, China, France, Italy and Great Britain. The increasing number of downloads of ZTR texts by foreigners and the similar increase in citation indicators confirm the increase in the importance of both the journal and the Polish accounting science internationally.
W 2016 r. czasopismo naukowe „Zeszyty Teoretyczne Rachunkowości” (ZTR) obchodziło swoje 40-lecie. Celem artykułu jest przedstawienie rozwoju ZTR w latach 1977–2016 i jego oddziaływania na naukę rachunkowości w Polsce. Do realizacji tego celu posłużyła analiza danych z poszczególnych tomów ZTR, platformy wydawniczej „Index Copernicus” i programu „Publish or Perish” wykorzystywanego do oceny cytowań autorów i czasopism. Analiza zgromadzonego materiału badawczego wykazała, że czasopismo sukcesywnie rozwija się; poprawia się jakość artykułów, kreowana jest dodatkowa war-tość dla naukowców i innych odbiorców oraz zwiększa się rozpoznawalność ZTR w skali międzynarodowej. Zarysowane powyżej tendencje potwierdza przeprowadzona analiza liczebności artykułów, auto-rów, zakresów tematycznych, która wskazuje, że w każdym z tych aspektów występuje znaczący wzrost w ostatnich latach w stosunku do okresów poprzednich. Ponadto czasopismo naukowe zanotowało wzrost liczby pobrań pełnych tekstów w latach 2011–2015, nie tylko w Polsce, ale i na świecie. Spośród zagranicznych odbiorców artykułów opublikowanych w ZTR (2013–2015) najwięcej pochodzi ze Stanów Zjednoczonych oraz z Rosji, Niemiec, Chin, Francji, Włoch i Wielkiej Brytanii. Rosnąca liczba pobrań tekstów ZTR przez zagranicznych czytelników, a także zwiększenie wskaźników cytowalności stanowią potwierdzenie wzrostu znaczenia czasopisma, a tym samym polskiej nauki rachunkowości na arenie międzynarodowej.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2016, 90(146); 11-40
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Causal microeconometrics in accounting research
Autorzy:
Gruszczyński, Marek
Powiązania:
https://bibliotekanauki.pl/articles/53355000.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
causal inference
accounting research
causal microeconometrics
quasi-experimental methods
Opis:
Purpose: This paper reviews accounting research that employed causal inference methodology, with a focus on methods associated with causal microeconometrics (quasi-experimental). The reviewed papers were published in five leading accounting journals from 2017 through 2021. Methodology/approach: The research approach is a literature review of studies that apply the methodology of causal microeconometrics to accounting. The main section of the paper describes five methods: the treatment effects approach, propensity score matching, natural experiment, difference-in-differences estimators, and regression discontinuity design. The assumptions and limitations of each method are discussed, and selected examples of causal inference published in five leading accounting journals are provided. Findings: The study confirms the increasing frequency of the use of causal inference methodologies in accounting research. Sometimes referred to as quasi-experimental or causal microeconometric, these methods can provide a base for finding evidence of causality. However, there are limitations associated with each method. Practical implications: Statistical-econometric methodology in accounting research based on regression is rarely able to demonstrate causal relationships. This paper presents the pros and cons of applying causal inference methodologies in accounting. Originality/value: The paper’s value lies in: (1) introducing to the research community the growing presence of quasi-experimental causal methodologies in accounting, (2) presenting causal research in accounting using causal microeconometric methods, (3) identifying papers using these methods that were published in five leading accounting journals between 2017 and 2021, and (4) highlighting the challenges and the need for caution and due consideration in applying these methods.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 69-90
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The potential of using psychometric tests in Polish accounting research
Autorzy:
Kabalski, Przemysław
Nowak, Marta
Powiązania:
https://bibliotekanauki.pl/articles/53352702.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
psychometrics
psychological tests
accounting
behavioral accounting
Opis:
Purpose: To demonstrate the rationale for using psychometric tests in accounting research and show the spectrum of possibilities for such research in the context of skepticism towards them in Polish academia. Methodology/approach: Deduction and a scoping literature review. Findings: We confirm that personality traits and states of the human mind affect the accounting process, and psychometrics is a field with strong theoretical foundations and well-developed empirical tools. This means that the use of psychometric tests in accounting research indisputably makes sense. Thereby, the skepticism towards psychometric research in accounting in Polish academic accounting society is questioned. Originality/value: We conducted an extensive review of the accounting research that used psychometric tests. We demonstrate the rationale for the use of psychometric testing in accounting.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 91-116
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The assessment and measurement of impression management in narrative reporting using the IMNR index
Autorzy:
Czajkowska, Katarzyna
Powiązania:
https://bibliotekanauki.pl/articles/53357216.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
narrative reporting
impression
IMNR index
impression management
Opis:
Purpose: The purpose of the article is to present the author’s own comprehensive method of testing impression management in narrative reporting and the possibility of using it to evaluate and measure impression management and identify the strategy of impression management in letters to shareholders. Methodology/approach: The development of the method of testing impression management in narrative reporting was preceded by a critical analysis of the literature. Content analysis and the IMNR (impression management in narrative reporting) index were used in the empirical study. The study covered ten letters to shareholders of Polish companies. Findings: The article presents a tool for assessing and measuring impression management, showing how it is calculated. It also presents the results of a survey, showing the possibilities of using the IMNR index. In the audited board of directors’ letters, the occurrence of all analysed impression management strategies was identified. The article discusses selected methods of impression management observed in those documents. Research limitations/implications: The proposed IMNR index is limited to selected impression management strategies and the means by which they can be detected. As the study was limited to selected companies, future research may investigate other entities or reporting forms. Additionally, only documents written in Polish were analysed. Originality/value: The article presents the original IMNR index, which makes it possible to comprehensively examine impression management and compare reports. The conducted empirical study covered a wide range of ways of managing impressions. Documents written in Polish were examined. As Polish researchers have been dealing with the issue of impression management by Polish companies since only relatively recently, the research gap, which this article partially fills, is extremely wide.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 33-50
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Key Audit Matters reporting for Polish listed companies
Autorzy:
Kutera, Małgorzata
Jędrzejczyk, Marcin
Powiązania:
https://bibliotekanauki.pl/articles/53614745.pdf
Data publikacji:
2024-06-17
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
key audit matters
auditing
auditors’ report
ISA 701
financial statement
risk
Opis:
Purpose: The main purpose of the article is to identify and characterize the key audit matters (KAMs) indicated during an audit of the financial statements of the largest companies in the Polish market. Methodology/approach: We analyzed the KAMs presented in the verification of the consolidated financial statements of the 30 largest companies listed on the main market of the Warsaw Stock Exchange for 2014–2022. The total sample was 270 auditors’ reports. The basis of the methodology was empirical research; deductive and inductive reasoning were used to formulate the results. Findings: The number of KAMs reported in individual years did not fluctuate significantly, and the average number disclosed for one audit coincides with general global trends. The auditors reported the riskiest areas were for entities from the insurance sector, media and telecommunications, and the fuel industry. The most important KAMs include contingent liabilities, revenue, long-term assets, and goodwill. Research limitations/implications: The main constraint is the limited research sample relating only to the audit of the financial statements of WIG30 companies. However, it covers the largest entities for which auditors indicated the most KAMs and prepared their most extensive descriptions. Originality/value: The article concerns a relatively new research area for which there are few studies on the Polish market, which additionally have a narrow substantive scope. This paper comprehensively characterizes KAMs reported by auditors in the long term.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(2); 73-92
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
R&D tax allowance and voluntary information disclosures
Autorzy:
Białek-Jaworska, Anna
Budlewska, Renata
Hałatek, Eliza
Powiązania:
https://bibliotekanauki.pl/articles/53617229.pdf
Data publikacji:
2024-06-17
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
R&D
disclosure
innovation
tax allowance
patent applications
Opis:
Purpose: This paper examines whether the R&D tax allowance in force in Poland since 2016 has increased the voluntary disclosure of information on innovation, R&D, and strategic plans in the management commentary of companies listed on the Warsaw Stock Exchange (WSE). Methodology/approach: First, the Tobit model was used to examine the determinants of recognising development works in a sample of 29,288 observations from 3,406 firms. Second, it uses logit and generalised least squares (GLS) methods to analyse 556 management commentaries from 97 public companies that benefited from the R&D tax allowance between 2016 and 2021. Findings: We show that tax relief increases the probability of recognising development work and disclosing information about patents to signal innovativeness and engagement in R&D. Indebted companies disclose more R&D information and strategic plans. IFRS and advanced management increase disclosures, as opposed to tax planning that uses tax havens or that is supported by more advisors. Companies audited by the Big 4 provide fewer details on R&D outcomes and strategic plans. Research limitations/implications: Extending the sample requires collecting disclosure data based on the wording in management commentaries using text-mining tools. Originality/value: The paper contributes to the literature by identifying that R&D tax allowance influences voluntary R&D information disclosure in management commentaries, especially by smaller companies in debt with larger intangible assets.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(2); 9-36
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Socio-ethical determinants of operational and accounting manipulation. Empirical research results
Autorzy:
Cygańska, Małgorzata
Bartoszewicz, Anna
Powiązania:
https://bibliotekanauki.pl/articles/53611618.pdf
Data publikacji:
2024-03-04
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
accounting manipulations
operational manipulations
behavioural accounting
accounting students
Opis:
Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical judgment on operational and accounting manipulation among accounting students. Methodology/approach: An analysis of the literature on the research subject was used, and a survey on perceptions of accounting manipulations (ACC) and operational manipulations (OM) was conducted among a group of accounting students studying at two universities in Poland. A linear regression model, Mann-Whitney, and Wilcoxon signed rank test were used to verify the research hypotheses. Findings: The research results offer insights into how accounting students perceive accounting and operational manipulation, revealing differences in the ethical assessment of these phenomena depending on the respondent’s moral attitude. We found that age significantly influences the assessment of accounting manipulations and that ethical ideologies influence the manipulation of moral judgments in the case of unemployed people. Research limitations/implications: A significant limitation is that the study focused on students, which may bias findings. To draw broader conclusions, it would be necessary to include working people in the study, with further differentiation based on their profession and position in the organisation. Originality/value: The article contributes to behavioural accounting thanks to pioneering insights into students’ perceptions of accounting and operational manipulation in Poland. The results serve as a foundation for future research. They also raise awareness of future accounting specialists on behavioural and ethical issues they may encounter during the educational process. Professional associations may also use the material when working on ethical standards.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(1); 81-97
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Pressures to breach accounting ethics principles and job satisfaction of accountants
Autorzy:
Rogošić, Andrijana
Repić, Helena
Powiązania:
https://bibliotekanauki.pl/articles/53608513.pdf
Data publikacji:
2024-03-04
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
accounting ethics
accountants
pressures
financial reporting quality
job satisfaction
Opis:
Purpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In addition, we analysed the effect of pressure due to conflicts of interest on job satisfaction. Methodology/approach: This study is based on a survey. The research instrument was an online questionnaire addressed to professional accountants in business. The collected primary data was statistically analysed. We performed the Jonckheere-Terpstra test to verify the hypotheses. Findings: Our evidence suggests that accountants in Croatia most frequently face the pressure to perform without expertise or due care. The intention to quit the accounting profession is related to the frequency of exposure to pressures regarding the preparation and presentation of accounting information, inducements, and non-compliance with the laws and regulations. The pressure due to the conflicts of interest has a negative impact on job satisfaction with the nature of the work, top management, co-workers, and supervision. Research limitations/implications: This evidence is provided for a relatively small sample of Croatian accountants (N = 85), which could be considered a limitation of our study. Never-theless, our study has important implications for future research that should explore in depth various factors that induce the pressures to breach accounting ethics principles. Originality/value: Our findings fill an important gap in research into job satisfaction and accounting ethics. Since the ethics-related pressures that accountants face have been poorly examined, this paper has made a significant contribution to accounting ethics literature.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(1); 173-185
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The indicators included in ISO 37120 and performance measurement in smart cities
Autorzy:
Kowalczyk, Magdalena
Rącka, Izabela
Powiązania:
https://bibliotekanauki.pl/articles/53620098.pdf
Data publikacji:
2024-06-17
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
smart cities
local government
ISO 37120
performance measurement
Opis:
Purpose: Local government units are undergoing a shift in management practices driven by the implementation of the New Public Management (NPM) doctrine. One element of NPM is the measurement of performance in local government. As cities grow, the new concept of ‘smart cities’ is rapidly developing. However, it is difficult to determine how to measure the level of ‘smartness’. This paper focuses on measuring the performance of smart cities using the indicators included in ISO 37120. Methodology/approach: In the theoretical part, we overview the aims of performance measurement within NPM and the idea of smart cities. Meanwhile, the empirical part includes statistical data to analyse performance measurement using the indicators included in ISO 37120. Findings: Performance measurement is possible using the indicators included in ISO 37120. The indicators make it possible to compare the results of cities in various countries. Thus, standardising the indicators is the key to the development of smart city performance measurement. Originality/value: Our findings will be of value for future research about using ISO standards for the performance management of smart cities. Our research is also important for implementing NPM in local government. Research limitations: Due to a lack of data, the observation period is too short to make a more in-depth analysis.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(2); 55-72
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Relationships between tax communication, education and tax administration in Hungary between 2018 and 2022
Autorzy:
Ambrus, Rita Anna
Borbély, Katalin
Powiązania:
https://bibliotekanauki.pl/articles/53352211.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
tax
digitalisation
administration
communication
education
Hungary
Opis:
Purpose: The objective of the study is to highlight the relevant contexts and problems of the Hungarian tax administration from the aspects of digitalisation, communication and education between 2018 and 2022. Methodology/approach: The article is based on the statements from the professional literature and analysis of secondary data from national and international authorities and institutions. The article makes several comparisons. Findings: The article shows how Information and Communications Technology (ICT) is used in tax administration in Hungary, filling the research gap. Based on the comparison, the digital development of Hungary is similar to that of the EU average. However, there are some impediments, such as the complexity of tax regulations and the numerous communication channels that exist. They could be simplified, and our proposed modifications in terms of communication and education could improve the use of ICT in the Hungarian tax system. Research limitations: The research does not provide an in–depth examination of Hungarian tax legislation and lacks any primary research. Originality/value: The article deals with some aspects of tax administration in Hungary; it describes the current situation and gives proposals for its development.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 173-190
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
The potential, usefulness and challenges of using qualitative interviews to study accountants’ behaviors
Autorzy:
Korzeniowska, Dominika
Artienwicz, Nelli
Jaworska, Elżbieta
Powiązania:
https://bibliotekanauki.pl/articles/53354321.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
qualitative methods
interviews
accountants
behavioral accounting
Opis:
Purpose: The aim of this paper is to explore the potential and usefulness of qualitative research in studying accountants’ behaviors, specifically utilizing individual semistructured interviews and focus group interviews. The paper also indicates challenges to overcome when conducting research using those research techniques. Methodology/approach: The article is based on an analysis of the literature on qualitative research in behavioral accounting, but also on the authors’ experiences of conducting qualitative interviews with members of this professional group. Findings: The advantages of qualitative interviews are pointed out, including an opportunity to observe respondents’ reactions and obtain information related to their attitudes, motivations and needs. Potential challenges were identified relating to interviewing accountants, including those that arise from the researcher’s skills or participant selection process. The proposed areas where interviews could be particularly useful include professional judgments of accountants, their ethical dilemmas, the application of new technologies, or the impact of accounting systems on organizations. Practical implications: The paper encourages researchers to explore accounting behaviors through qualitative interviews (direct implications), especially in the areas mentioned. It inspires them to seek other research topics using these techniques, which, in the long run, may help improve accountants’ qualifications and shape the identity of this professional group (further implications).
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 117-133
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Towards the intelligent automation of accounting research: systemised literature reviews
Autorzy:
Łada, Monika
Haslam, Jim
., Bilal
Powiązania:
https://bibliotekanauki.pl/articles/53361242.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
literature review
accounting
research methods
digital transformation
research automation
Opis:
Purpose: The paper aims to highlight the trends in accounting research that used a literature review as their core research approach. The paper also provides an in-depth review of recent systemised reviews to analyse this trend. Methodology/approach: We analyse recent trends in systemised literature reviews in accounting along with coverage of related methodological considerations in research handbooks. Findings: The tendency to automate literature research is demonstrated. Initiatives to systematise the literature review were consistent with the standardisation of the research procedure necessary to develop specialised software. Identified examples of the application of big data analytics and artificial intelligence methods in the synthesis of various areas of accounting research signal the beginnings of the intelligent automation of literature research. Research limitations/implications: The intelligent automation of accounting research is a dynamic phenomenon that requires further, more in-depth analysis. Originality/value: The paper contributes to the very important and current topic of the digital transformation of accounting research.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 155-171
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Using photographs in qualitative accounting research
Autorzy:
Grossi, Giuseppe
Staniszewska, Zuzanna
Dobija, Dorota
Powiązania:
https://bibliotekanauki.pl/articles/53362121.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
qualitative research methods
photography
visual analysis
visual methods
photo-elicitation
photo-voice
Opis:
Purpose: When the “linguistic turn” is replaced by the “visual turn”, there is a natural need for social scientists to embrace the new reality and incorporate visuals in their research. As a result, the importance of visual research, which centers on the use of visual sources, is growing. This paper provides an overview of how visual materials and related methodological approaches can be used in qualitative management and accounting research. Methodology/approach: We begin by reviewing the literature on the research methods, drawing from many disciplines such as sociology, organizational learning, management, and accounting. Next, we analyze three cases – already published papers in accounting – to illustrate how photography can be used in qualitative accounting research. Findings: There is a growing literature on visual research methods. Researchers have used visual materials as primary and secondary data and multiple methodological approaches. Visual methods can also be used in accounting research. Originality/value: This paper provides an overview of emerging methodological approaches that use visual materials and discusses how they can be incorporated into qualitative accounting research. Research limitations: Drawing a simple line between the various approaches presented in this paper is difficult as researchers can use visual material in unique ways throughout the research process. Therefore, the presented methodological categorizations can only help to better understand emerging visual research.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 51-67
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Towards truer and fairer. The Judgment and Decision-Making research journey through accounting paradigms
Autorzy:
Artienwicz, Nelli
Powiązania:
https://bibliotekanauki.pl/articles/53361644.pdf
Data publikacji:
2023-11-29
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
true and fair view
accounting paradigms
decision-making
professional judgment
Opis:
The aim: The aim of this paper is to integrate different perspectives regarding the true and fair view (TFV) using the accounting paradigms proposed by Chua (1986). It also explores the research possibilities associated with the concept of TFV under these three research paradigms in the judgment and decision-making context. Methodology/approach: This paper is conceptual, building upon Chua’s (1986) framework. It integrates and advances the existing theoretical comprehension of TFV, also unraveling the components of the concept. Findings: This paper shows that there are layers of meaning involved in the TFV concept, encompassing various context-dependent and perspective-driven aspects. No single accounting paradigm is able to show the complexity of TFV, all the more so its role in judgment and decision-making (JDM) in accounting. Originality/value: Incorporating multiple perspectives aims to offer a more holistic and nuanced understanding of the concept, moving beyond traditionally separated or contrary, unconsciously intermingled approaches. This study bridges research traditions on TFV and also theoretically enriches behavioral accounting via the JDM perspective of TFV.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2023, 47(4); 17-32
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Tytuł:
Relevant information from the perspective of sustainable forest management – auditing socio-environmental information and data
Autorzy:
Sadowska, Beata
Powiązania:
https://bibliotekanauki.pl/articles/53628533.pdf
Data publikacji:
2024-09-01
Wydawca:
Stowarzyszenie Księgowych w Polsce
Tematy:
relevant information
sustainable forest management
forest strategy
European Green Deal
Opis:
Purpose: The study aims to: (1) deepen the theory of defining new concepts such as relevant information and information needs, and (2) examine the essence of financial and non-financial information and its usefulness to forest stakeholders. The research problem was formulated as follows: “Since forest management entities generate and disclose financial and non-financial information, which of these sources of information will be considered most useful (relevant) by information users?” In the context of environmental and social challenges, accounting 5.0 must generate, report, and disclose information according to stakeholders’ expectations. Methodology/approach: The following methods were used: literature analysis and critique, document examination, logical analysis and construction, the Delphi method, and snowballing. The Pearson chi-square independence test and the Kruskal-Wallis test were used. Findings: The most important characteristics of information are reliability and timeliness. The most useful information for stakeholders includes forest maps and conservation information, a “forest dictionary”, and rules for timber sales. Information about campaigns, charitable actions, forest hazards, and forest access restrictions is useful. Research limitations: A limitation of the research is the national sample size of the survey, with a higher percentage of internal forest stakeholders than external stake-holders. Practical implications: The practical implications of the article are based on the collected research material, which can contribute to the development of a standard questionnaire for investigating the information needs of stakeholders in the future. Originality/value: The study is the first empirical research of its kind in Poland and involves the participation of foreign experts. Contributions to social science theory include: (1) an original definition of “relevant information”; (2) a definition of “information needs”; (3) comparative frameworks for the impact areas of the sustainable development concept in correlation with information, relevant information, and stake-holders; (4) a conceptual table of differences between types of information from a sustainability perspective.
Źródło:
Zeszyty Teoretyczne Rachunkowości; 2024, 48(3); 233-262
1641-4381
2391-677X
Pojawia się w:
Zeszyty Teoretyczne Rachunkowości
Dostawca treści:
Biblioteka Nauki
Artykuł
Wyświetlanie 1-15 z 50

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