The sense of legal professional responsibility among accountants in Poland. A pilot qualitative study

Dominika Korzeniowska, Anna Wilkońska
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引用次数: 0

Abstract

Purpose: The purpose of the study was to diagnose how professional legal responsibility is understood regarding the requirements of the accounting law and the sense of this responsibility.Methodology/approach: A pilot qualitative study was conducted in the form of in-depth interviews with 14 accountants who work for accounting offices or companies operating in various industries.Findings: The subjective definition of professional responsibility of the respondents is multifaceted and includes legal, ethical, economic, and social dimensions. The areas of responsibility defined by the balance sheet regulations primarily encompass the routine tasks integral to this position (such as operational accounting, valuation, and staying updated on regulatory changes), along with the production of accurate financial statements. Additionally, the respondents expressed a sense of responsibility towards safe-guarding their own professional reputation. Opinions about other accountants’ percep-tions of accountability were not a developed theme in the respondents’ reflections. Generally, they believed that accountants thought similarly to them, while deeper reflection triggered thoughts about factors that negatively influence the environmental sense of responsibility. The respondents believed that when someone is responsible by nature, then seniority will not weaken this trait. The sense of responsibility can only increase with experience.Research limitations/implications: The study’s limitations are due to the method used, a pilot free-form interview. A valuable continuation of the findings would be to expand the qualitative research by exploring the correlation between accountants’ sense of responsibility and identity, their determination to achieve goals, or the excuses they use to protect themselves in difficult situations. Furthermore, it would be beneficial to complement the insights gathered from the interviews by employing quantitative and experimental methods to identify the specific issues they raised.Originality/value: The article describes the first study devoted to the sense of legal professional responsibility of accountants, which opens another dimension of the behavior analysis of this professional group within the behavioral stream in accounting in Poland. The study provides a qualitative basis for conceptualizing future research on the legal professional responsibility of accountants and operationalizing the research issue.
波兰会计师的法律职业责任感。初步定性研究
目的:本研究的目的是诊断专业法律责任是如何理解关于会计法的要求和这种责任的意义。方法论/方法:一项试点定性研究以深度访谈的形式进行,采访了14名在不同行业的会计事务所或公司工作的会计师。调查结果:受访者对职业责任的主观定义是多方面的,包括法律、道德、经济和社会层面。资产负债表规定规定的职责范围主要包括该职位不可或缺的日常任务(如运营会计、估值和及时了解监管变化),以及准确的财务报表的生成。此外,受访者还表达了维护自身职业声誉的责任感。在被调查者的反思中,关于其他会计师对问责制的看法并不是一个发达的主题。一般来说,他们认为会计师的想法与他们相似,而更深层次的反思引发了对环境责任感负面影响因素的思考。受访者认为,当一个人天生负责任,那么资历不会削弱这一特质。责任感只会随着经验的增加而增加。研究局限性/启示:研究的局限性是由于使用的方法,一个试点自由形式的访谈。研究结果的一个有价值的延续将是通过探索会计师的责任感和身份、他们实现目标的决心或他们在困难情况下用来保护自己的借口之间的相关性来扩大定性研究。此外,采用定量和实验方法确定访谈提出的具体问题,将有助于补充从访谈中收集到的见解。原创性/价值:本文描述了第一个致力于会计师法律职业责任感的研究,它打开了波兰会计行为流中这一专业群体行为分析的另一个维度。本研究为未来会计人员法律职业责任研究的概念化和研究问题的可操作性提供了定性基础。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
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来源期刊
CiteScore
0.40
自引率
0.00%
发文量
8
审稿时长
14 weeks
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