Zeszyty Teoretyczne Rachunkowosci最新文献

{"title":"Redefining accounting as a technical, social and moral practice to better the world","authors":"Garry D. Carnegie","doi":"10.5604/01.3001.0053.8926","DOIUrl":"https://doi.org/10.5604/01.3001.0053.8926","url":null,"abstract":"Purpose: The essay is concerned with the redefinition of accounting as a multidimensional technical, social, and moral practice to enable the flourishing of organisations, people and nature to better the world.Methodology/approach: The essay draws upon earlier contributions, especially by Carnegie, Parker and Tsahuridu on redefining accounting, and the related articles by Carnegie, and Carnegie and Parker. It provides a synthesis for readers to understand, elaborate on, and support these ideas. Findings: Accounting is highly influential as a combined technical, social and moral practice, although it has yet to reach its full potential, as this essay illuminates.Originality/value: This essay contributes to the development of accounting thought and to the attractiveness of the accounting profession, especially among potential new entrants. It also helps to foster collaboration between education and research and the professional practice worlds of accounting.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"34 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135768962","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}

{"title":"Measuring the implementation of the Sustainable Development Goals by companies listed on the Warsaw Stock Exchange in the light of the UNCTAD-ISAR guidance","authors":"Arleta Szadziewska, Anna Szychta, Halina Waniak-Michalak","doi":"10.5604/01.3001.0053.7700","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7700","url":null,"abstract":"Purpose: The article has two related purposes. The first is to identify the indicators used to measure the implementation of the Sustainable Development Goals (SDGs) in the integrated or non-financial reports of companies listed on the Warsaw Stock Exchange (WSE) using the methodology of the Intergovernmental Working Group of Experts on International Accounting and Reporting Standards (UNCTAD-ISAR). The second objective is to determine the factors that affect the number of SDG indicators disclosed by listed companies.Methodology/approach: The study covers the 62 reports of listed companies on the WSE for 2020 and 55 reports for 2019 (random selection). The following research methods were used: analysis of the content of reports and selected methods of descriptive and mathematical statistics (linear multiple regression and nonparametric U Mann-Whitney test).Findings: The companies disclosed, on average, few SDG indicators in their integrated report or non-financial report, i.e., 11 of the 33 adopted in the UNCTAD-ISAR guidance. The most indicators of this type included in the integrated report of a very large company was 21. The study results indicate that the number of disclosed measures of SDGs depends on company size, the type of report, and the company’s activity in controversial industries. Including a company in the WIG-ESG index does not affect the number of measures presented by the company.Research limitations/implications: The limitation of the study is the small research sample and the inclusion of only companies listed on the WSE.Originality/value: A novelty in the study is the inclusion of the UNCTAD-ISAR guidance and linking disclosures by companies in their external reports with the measurement of implementation of global SDGs.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453753","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}

{"title":"The (in)correctness of financial reports in the ESEF format of selected Polish listed companies","authors":"Katarzyna Kobiela-Pionnier","doi":"10.5604/01.3001.0053.7695","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7695","url":null,"abstract":"Purpose: The purpose of this article is to determine whether Polish stock exchange issuers have correctly fulfilled the obligation to use XBRL tags in consolidated financial statements prepared in accordance with the new European Union requirement, i.e. in the European Single Electronic Format (ESEF).Methodology/approach: The research method used was a detailed analysis of XBRL tags used by ten randomly selected entities listed on the Warsaw Stock Exchange in their first annual reports prepared in the ESEF format.Findings: Issuers preparing financial statements using XBRL labels made various substantive errors in their selection, in particular, by using an inappropriate tag or creating an unnecessary extension. All identified errors violated the tagging rules con-tained in EC Delegated Regulation 2019/815 (ESEF Regulation). Based on the results, a classification (taxonomy) of substantive errors that may occur in financial statements tagged with XBRL tags from the ESMA ESEF taxonomy is proposed.Practical implications: the article may be useful both for issuers preparing financial statements using XBRL tags and for statutory auditors who are required to verify the correctness of the tags used as part of their audit obligation.Research limitations: A relatively small research group (10 companies) was used.Originality/value: This article is the first Polish-language study on errors in XBRL tags, which results from the novelty of the subject matter. In addition, due to significant differences in regulations regarding the use of XBRL between the EU and other jurisdictions (especially the US), some errors identified during the study have not yet been described in the literature; hence their proposed categorization may be a significant contribution to the literature.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453751","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}

{"title":"Managers of enterprises under court restructuring as users of financial statements","authors":"Kinga Bauer","doi":"10.5604/01.3001.0053.7693","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7693","url":null,"abstract":"Purpose: The objective of the article is to define the reasons and conditions for the use of financial statements by managers of enterprises undergoing court restructuring processes.Methodology/approach: The study consists of an analysis of legal regulations, a literature review and empirical research conducted on a sample of 109 specialists in restructuring and bankruptcy. The author used her own questionnaire for the empirical research. Statistical methods were used to develop the research results, in particular, the basic statistical parameters that describe the research sample were determined. The Kruskal-Wallis test was conducted to examine the differences between the results in the different groups of respondents.Findings: The legal regulations emphasize the need for managers of enterprises undergoing court restructuring to use financial statements. The research results indicate a positive assessment of managers’ accounting knowledge, which is essential when using information from financial statements. The respondents also positively assessed the significance of all the qualitative features of financial statements when managers of court restructuring enterprises use them to make decisions. Research limitations/implications: The informational role of accounting in judicial restructuring processes is an extensive subject matter; therefore, the research was limited to one stakeholder group, i.e., managers. Another limitation is the relatively small population of enterprises undergoing these processes and, as a result, the small population of specialists in this field.Originality/value: The research is an attempt to fill the research gap regarding the needs and possibilities of using information from financial statements by managers of enterprises undergoing judicial restructuring.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"79 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453958","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}

{"title":"The sense of legal professional responsibility among accountants in Poland. A pilot qualitative study","authors":"Dominika Korzeniowska, Anna Wilkońska","doi":"10.5604/01.3001.0053.7696","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7696","url":null,"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.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"56 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453754","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}

{"title":"A fatal case of belief in the possibilities of Venetian accounting in Julian Wieniawski’s humoresque Buchalterya podwójna","authors":"Sławomir Sojak","doi":"10.5604/01.3001.0053.7701","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7701","url":null,"abstract":"Purpose: The purpose of this article is to acquaint readers with Julian Wieniawski’s 1888 humoresque, the title motif of which is double-entry bookkeeping.Methodology/approach: The text is analyzed by interpreting the reasons for the main character’s praise of double-entry bookkeeping and the hopes unfulfilled but placed in it. Inferences are made from the text of the extent of accounting used by the main character and the views on it of the author of the story. Findings: Conjectures on why double-entry bookkeeping failed on the farm.Research limitations: Limitations arise from the nature of the literary work, which is a humoresque in which a perverse ending to earlier expectations is important. Originality/value: The article serves as a cautionary tale against applying a scientific approach to double-entry bookkeeping wherever it is not necessary. The article demonstrates that accounting can be, if not the main then a side plot of literary works. This was the case with Shakespeare’s The Merchant of Venice and Cymbeline or Herbert’s Portrait in Black Frames, among others, and it is also the case here.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"36 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453960","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}

{"title":"The autonomization of accounting processes","authors":"Monika Łada, Klaudia Martinek-Jaguszewska","doi":"10.5604/01.3001.0053.7697","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7697","url":null,"abstract":"Purpose: The aim of the article is to conceptualise the autonomization of accounting processes. Based on the discussion of contemporary literature in the field of digital transformation and empirical research, the ubiquitous phenomenon of business process autonomization is characterised and its consequences for accounting practises are indicated.Methodology/approach: The empirical part of the article covers the results of qualitative research on organisational changes resulting from the automation of accounting processes in four entities providing financial and accounting services. A content analysis of interviews with managers and accountants involved in the implementation of automated processes is carried out.Findings: A definition of the autonomization of accounting processes is proposed as an organisational phenomenon that accompanies the intelligent automation of accounting processes. The analysis of implementation examples made it possible to highlight the contingencies and features of autonomization of accounting processes. In particular, the following aspects were emphasised: the need to authenticate processes before their automation; a clear relationship between autonomization and the complexity of process automation; changing the role and orientation of process performers and managers; reducing pressure in relations; and increasing the importance of trust.Research limitations/implications: The empirical research was exploratory in nature and referred to the experiences and subjective perceptions of the respondents. The results can be a starting point for further quantitative research on organisational changes referred to as the autonomization of accounting processes, as well as in the search for normative patterns of autonomous accounting.Originality/value: It is the first empirical study of the contemporary phenomenon of the autonomization of accounting processes that accompanies broader and better recognised trends of the digital transformation of accounting.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"44 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453962","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}

{"title":"The tax dimension of corporate social responsibility, including recognising CSR expenses in income tax settlements","authors":"Mariusz Karwowski","doi":"10.5604/01.3001.0053.7694","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7694","url":null,"abstract":"Purpose: The article presents the scope of disclosed information relating to tax issues in non-financial reports, including corporate social responsibility (CSR) expenses and how they are recognised when settling corporate income tax.Methodology/approach: Firstly, based on a study of the literature and legal regulations, the tax issues under CSR are addressed, CSR expenses are characterised, and how they are recognised in corporate income tax settlement is discussed. Secondly, an empirical study was conducted based on the content analysis of non-financial reports of entities included in the WIG 20, excluding banks and insurers, in terms of tax disclosures, including CSR expenses.Findings: The surveyed companies rarely refer to tax issues in their non-financial reports. Furthermore, they do not disclose the tax benefits related to the expenses of CSR. Based on the research, it can be concluded that CSR should be extended to tax issues, but it is not necessary to designate a separate area.Originality/value: In the literature, little is known about tax issues in CSR, although tax solutions are increasingly being introduced to encourage enterprises to behave socially responsibly. Therefore, the originality of the article is that it expands knowledge on this topic.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453961","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}

{"title":"The financial results of Polish State Forests and profit distribution – in the opinions of stakeholders","authors":"BEATA SADOWSKA","doi":"10.5604/01.3001.0053.7699","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7699","url":null,"abstract":"Purpose: The main aim of the study is to present and evaluate the essence, the principles of determining (measuring), and the means of presenting the result of Polish State Forests (LP) in financial reporting, as well as the presentation of the initial distribution of profit.Methodology/approach: The considerations in the study are contrasted with selected authors from the source literature. The methods of critical analysis and synthesis, inference, and a case study were used. The data for the analyses were collected from the financial and economic reports of LP for 2011–2021 and from the accounts obtained by filing a motion in LP to reuse public sector information.Findings: LP’s revenue has been decreasing since 2018. Approximately 55–56% of LP’s overall spending is related to the costs of the core activity, which is related to the sale of lumber. Since 2018, the share of this spending has diminished. The costs of general management primarily associated with maintaining the Forest Service amount to around 41–42% LP’s total spendings. These costs are structured at diverse levels within the study period. The increase in the percentage contribution of the abovementioned spendings in LP’s total costs has been noted since 2018. From 2011 to 2021, LP made a profit from business activities and it is used to support LP’s assets, provide extra rewards for employees, contribute to the company’s social benefits fund, and for socially useful purposes.Research limitations: There is a lack of comprehensive data on the general distribution of profits from LP and individual forest districts. Additionally, there was a lack of access to data from the respective forest districts. LP did not provide detailed information.Originality/value: The paper fills the gap on information about acquired revenue and incurred costs of managing a sustainable forest economy, including an attempt to delineate a description of the distribution of LP’s profit. The profit-sharing matrix and index are versatile tools that can be used for profit-sharing planning in LP.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"28 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453752","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}

{"title":"How cultural factors influence sustainable development reporting in Poland","authors":"Małgorzata Czerny, Magdalena Kowalczyk","doi":"10.5604/01.3001.0053.7702","DOIUrl":"https://doi.org/10.5604/01.3001.0053.7702","url":null,"abstract":"Purpose: The purpose of this article is to demonstrate the connection between cultural factors and sustainable development reporting in Poland. Methodology/approach: We use a case study to explore in depth the object of our study – the reporting of non-financial information. The analysis was conducted from multiple perspectives based on Hofstede’s cultural dimensions. Findings: The research suggests that the attitudes of stakeholders and companies towards the development of SDG reporting and the use of Global Reporting Initiative (GRI) are neutral. Poland’s performance on Hofstede’s dimensions is consistent with the frequency and type of GRI indicators companies use in their reports. Research limitations: A limitation of our research is that we only examine one area of non-financial reporting, and we only refer to companies in the WIG20. Additionally, we only study one year. Practical implications: This paper will be useful to academics and practitioners to enable an understanding of cultural dimensions in the context of sustainable development reporting. Originality/value: Our research explains the reluctance to report social areas. Our research analyzes the sustainable development reports of companies from the Warsaw Stock Exchange WIG Index. We determine which social indicators are reported by companies and which are not, and using Hofstede’s theory, we explain the reasons for the lack of disclosures.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-09-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135453957","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}