Zeszyty Teoretyczne Rachunkowości最新文献_第2页

The assessment and measurement of impression management in narrative reporting using the IMNR index 使用 IMNR 指数评估和衡量叙述式报告中的印象管理

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0882

Katarzyna Czajkowska

{"title":"The assessment and measurement of impression management in narrative reporting using the IMNR index","authors":"Katarzyna Czajkowska","doi":"10.5604/01.3001.0054.0882","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0882","url":null,"abstract":"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.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"88 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174306","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Structural Equation Modelling in accounting research: A review of prior studies and further research opportunities 会计研究中的结构方程模型：前期研究回顾与进一步研究机会

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0887

A. Kozarkiewicz

{"title":"Structural Equation Modelling in accounting research: A review of prior studies and further research opportunities","authors":"A. Kozarkiewicz","doi":"10.5604/01.3001.0054.0887","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0887","url":null,"abstract":"Purpose: The main aim of this paper is to present and discuss the application of Structural Equation Modelling (SEM) in accounting research. Following an overview of the terminology, statistical concepts, and software used in SEM, the results of a systematic review of the accounting literature are presented, with a focus on the benefits and challenges identified in prior studies. Methodology/approach: This paper is based on a traditional literature review, which helps to demonstrate SEM as a research technique. It is also based on a systematic literature review, which is used to present previous applications of SEM in accounting studies. Findings: SEM offers the possibility to model statistically complex theoretical issues using specialised software. It is a flexible and universal approach used by quantitative accounting scholars to test and develop theories. SEM research is heterogeneous and encompasses different research strategies, theories tested, branches of accounting, data collection methods, and types of statistical analyses. Research limitations/implications: The main limitation of this study is that the complexity of SEM statistical analyses cannot be discussed in detail within the scope of this paper. Originality/value: SEM is gaining popularity among accounting scholars; however, it is not widely used by Polish researchers. Therefore, this paper is a kind of invitation to quantitative scholars to examine SEM and its potential. It is also a contribution to the current discussions on the automation of research processes.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"116 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139175171","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Towards truer and fairer. The Judgment and Decision-Making research journey through accounting paradigms 更真实、更公平。穿越会计范式的判断与决策研究之旅

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0881

Nelli Artienwicz

{"title":"Towards truer and fairer. The Judgment and Decision-Making research journey through accounting paradigms","authors":"Nelli Artienwicz","doi":"10.5604/01.3001.0054.0881","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0881","url":null,"abstract":"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.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"40 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174791","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Relationships between tax communication, education and tax administration in Hungary between 2018 and 2022 2018 至 2022 年匈牙利税收宣传、教育和税收管理之间的关系

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0889

Rita Anna Ambrus, Katalin Borbély

{"title":"Relationships between tax communication, education and tax administration in Hungary between 2018 and 2022","authors":"Rita Anna Ambrus, Katalin Borbély","doi":"10.5604/01.3001.0054.0889","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0889","url":null,"abstract":"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.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"50 22","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174109","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Using photographs in qualitative accounting research 在定性会计研究中使用照片

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0883

D. Dobija, Giuseppe Grossi, Zuzanna Staniszewska

{"title":"Using photographs in qualitative accounting research","authors":"D. Dobija, Giuseppe Grossi, Zuzanna Staniszewska","doi":"10.5604/01.3001.0054.0883","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0883","url":null,"abstract":"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.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"109 5","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139174419","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The potential, usefulness and challenges of using qualitative interviews to study accountants’ behaviors 利用定性访谈研究会计师行为的潜力、作用和挑战

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0886

Dominika Korzeniowska, Nelli Artienwicz, Elżbieta Jaworska

{"title":"The potential, usefulness and challenges of using qualitative interviews to study accountants’ behaviors","authors":"Dominika Korzeniowska, Nelli Artienwicz, Elżbieta Jaworska","doi":"10.5604/01.3001.0054.0886","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0886","url":null,"abstract":"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).","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"270 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139175594","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Towards the intelligent automation of accounting research: systemised literature reviews 实现会计研究的智能自动化：系统化文献综述

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0888

Monika Łada, Jim Haslam, Bilal

{"title":"Towards the intelligent automation of accounting research: systemised literature reviews","authors":"Monika Łada, Jim Haslam, Bilal","doi":"10.5604/01.3001.0054.0888","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0888","url":null,"abstract":"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.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"10 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139172832","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The potential of using psychometric tests in Polish accounting research 在波兰会计研究中使用心理测试的潜力

Zeszyty Teoretyczne Rachunkowości Pub Date : 2023-12-18 DOI: 10.5604/01.3001.0054.0885

Przemysław Kabalski, Marta Nowak

引用次数: 0