Zeszyty Teoretyczne Rachunkowosci最新文献_第10页

New challenges of the IFAC International Code of Ethics. The case of the Republic of North Macedonia IFAC国际道德准则面临的新挑战。北马其顿共和国的案例

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9567

Bojan Malchev, Zorica Bozhinovska-Lazarevska

{"title":"New challenges of the IFAC International Code of Ethics. The case of the Republic of North Macedonia","authors":"Bojan Malchev, Zorica Bozhinovska-Lazarevska","doi":"10.5604/01.3001.0014.9567","DOIUrl":"https://doi.org/10.5604/01.3001.0014.9567","url":null,"abstract":"Purpose: The main purpose of the paper is to provide empirical evidence on certified auditors’ perceptions in the Republic of North Macedonia (RNM) about the new IFAC International Code of Ethics for Professional Accountants. Methodology/approach: A survey was conducted by distributing a questionnaire to the certified auditors in RNM, and the answers were then analyzed. Findings: The results indicate that the observance of the Code of Ethics affects the quality of audit engagements in domestic practice. The majority of practitioners believe that the fundamental principles are sufficiently clearly elaborated and can provide an appropriate basis for ethical conduct. The principle of objectivity is most exposed to threats, while the most common threat is familiarity. Safeguards created by the profession, the law, and regulations are more effective in addressing threats. Finally, practitioners agree that the innovations brought by the new Code of Ethics represent a significant benefit to the auditors’ mission to preserve and strengthen their independence. Research implications/limitations: The research provides empirical evidence of ethical behavior in domestic audit practice, but no similar research has been done before to make a comparative analysis. Originality/value: This research is the first of this type in RNM and fills the research gap in the field of ethical behavior in the domestic audit practice.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285528","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

Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences 资产减值——规范提醒在不合规会计决策中的作用。性别差异的实验研究

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9565

S. Kołodziej, E. Maruszewska

{"title":"Impairment of assets – the role of norm reminders in non-compliant accounting decisions. An experimental investigation of gender differences","authors":"S. Kołodziej, E. Maruszewska","doi":"10.5604/01.3001.0014.9565","DOIUrl":"https://doi.org/10.5604/01.3001.0014.9565","url":null,"abstract":"Objective: This article examines the impact of accounting norm reminders on a decision about the impairment of two groups of assets: receivables and inventories. It also inves-tigates the ethical judgment of a non-compliant decision. Method: The examination is performed via a laboratory experiment. Results: A non-compliant decision was found to have a significant impact in the groups of males and females. Men’s propensity to non-compliance was higher regardless of the group of assets, suggesting that imprecise accounting regulations are perceived as a gateway to manipulations. Women’s propensity to make a non-compliant decision after recalling a norm was different, depending on the type of asset. The ethical evaluation was affected by gender: women evaluated a non-compliant decision of two groups of assets differently after recalling a norm. The main contribution of the study indicates that accountants may decide the opposite to the norm’s intention when the norm is less precise. Limitations: The study was conducted in one country and among masters’ degree ac-counting students. The number of males was relatively small. Practical implications: The results should be of interest to behavioral researchers, academic teachers, and Polish standards setters as they continue to develop national accounting standards. Contribution: We provide evidence that the interaction of norm recall, the type of asset, as well as the gender of the decision-maker impacts non-compliant decisions.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285386","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: 1

Generation Z studentsʼ motivation to pay taxes Z世代学生的纳税动机

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9559

Dominik Florek

引用次数: 1

The sustainable development of cities with county rights in Poland in the light of selected environmental indicators 根据选定的环境指标，波兰拥有郡权的城市的可持续发展

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9560

M. Kowalczyk

{"title":"The sustainable development of cities with county rights in Poland in the light of selected environmental indicators","authors":"M. Kowalczyk","doi":"10.5604/01.3001.0014.9560","DOIUrl":"https://doi.org/10.5604/01.3001.0014.9560","url":null,"abstract":"Objective: The environmental aspect plays a significant role in shaping sustainable development in local government units. Currently, efforts are being made to reduce the negative impact on the natural environment of the effects of ongoing urbanization. One of the principal ideas of implementing sustainable development is to meet the existing needs of the current generation without limiting the possibilities for subsequent generations. In assessing the degree of implementation of sustainable development, indicators that can inform about the effects of actions taken by local government units play a very important role. The purpose of this study is to assess all 66 cities with county rights during the period 2016–2018 using environmental indicators as information and diagnostic tools. Research methods: The article shows the results of statistical analysis. Select statistical methods were used. Research results: In the examined period, there was no increase in the share of green areas, forests, or legally protected areas in the examined cities. There was no increase in the percentage of the population using sewage treatment plants. A favorable change was noted in relation to municipal waste collected separately. Findings: The research indicates that using indicators to assess activities for the natural environment allows local government units to assess the positive or negative effects of their implementation. Constant monitoring of the results allows them to take corrective actions in areas where the city achieves poor results. The indicators used to evaluate activities under the sustainable development umbrella make it possible to benchmark the results achieved by the cities studied.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285315","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

Cybersecurity and cyber risk in integrated and management reports of key service operators 关键服务运营商综合和管理报告中的网络安全和网络风险

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9558

Aleksandra Ferens

{"title":"Cybersecurity and cyber risk in integrated and management reports of key service operators","authors":"Aleksandra Ferens","doi":"10.5604/01.3001.0014.9558","DOIUrl":"https://doi.org/10.5604/01.3001.0014.9558","url":null,"abstract":"Purpose: The scope of interactive information processed and exchanged through cyberspace has grown exponentially. Therefore, there is a need to develop cybersecurity that protects this space against both internal and external threats, as well as to work out an appropriate reporting system on the cybersecurity model operating in the company. The aim of the paper is to identify and assess the disclosures on cybersecurity and cyber risk in the integrated and management reports of selected companies listed on the Warsaw Stock Exchange. Methodology: The study focused on the integrated and management reports of 17 selected companies identified as operators of so-called key services. The representative sample was chosen through purposive sampling. This process was preceded by a preliminary analysis of companies listed in the WIG 30 Index, drawing on the number of integrated reports prepared by the operators of key services. The research involved an analysis of the literature and legal regulations, as well as the structure and scope of information on cybersecurity reported by the surveyed companies, along with the deductive method. The results of the analysis showed that only some companies present information on existing cyber risks and cybersecurity, while information is scattered in different parts of the business reports and non-comparable due to the lack of a unified data structure. It was noted that the reports do not contain detailed information on the activities in the field of cybersecurity, which makes it impossible to perform a multifaceted and multisectoral assessment of the results reported by the entities. Originality: The paper builds on and thus complements the scientific achievements in the field of non-financial reporting, including the business model, by identifying the shortcomings related to reporting on how to protect companies against the risk related to cyber threats in the reports to date. The study also confirms the need to improve the content of business reports with quantitative and qualitative information in this regard\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47326410","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: 1

Management accounting/controlling – publication review in “Zeszyty Teoretyczne Rachunkowościˮ for the years 2010–2020 管理会计/控制——2010年至2020年Zeszyty Teoretyczne Rachunkowościˮ的出版物评论

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9557

Justyna Dobroszek, M. Masztalerz

{"title":"Management accounting/controlling – publication review in “Zeszyty Teoretyczne Rachunkowościˮ for the years 2010–2020","authors":"Justyna Dobroszek, M. Masztalerz","doi":"10.5604/01.3001.0014.9557","DOIUrl":"https://doi.org/10.5604/01.3001.0014.9557","url":null,"abstract":"Purpose: The aim of the study is to review research papers on management accounting/con-trolling (MA/C) published in the Polish journal “Zeszyty Teoretyczne Rachunkowościˮ (ZTR) in 2010–2020. Methodology/approach: The research papers in the field of MA/C published in ZTR – a leading Polish journal that specializes in accounting research – were reviewed (according to the designated criteria). The years 2010–2020 were chosen as the period of analysis. This period reflects the strengthening of the market economy in Poland, including its internationalization. Descriptive statistics were used to present the results of the empirical study. Findings: Although more than 30 years have passed since the economic and social transformation in Poland, and the flow of scientific and business information is at our fingertips, the number of publications in the field of MA/C has not increased significantly. Articles published in this field refer to the term \"management accounting\" to a greater extent than \"controlling\". Half of the publications deal with the issue of methods and tools, but to a small extent, they refer to the innovative aspects of MA/C. Most of the publications are based on empirical research, and the share of review-conceptual articles is clearly decreasing. Research limitations/implications: The study is limited to the journal ZTR and the period 2010–2020. Originality/value: The article contributes to the literature by providing knowledge about the issues raised in the field of management accounting/controlling in research publications in Poland in the context of the internationalization of scientific research and the challenges of modern economies\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49403748","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

Ethical threats and safeguards. The case of statutory auditors in the Gdansk region 道德威胁和保障。格但斯克地区法定审计员的案例

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9566

C. Kotyla, Maciej Hyzy

{"title":"Ethical threats and safeguards. The case of statutory auditors in the Gdansk region","authors":"C. Kotyla, Maciej Hyzy","doi":"10.5604/01.3001.0014.9566","DOIUrl":"https://doi.org/10.5604/01.3001.0014.9566","url":null,"abstract":"Purpose: The purpose of this study is to identify ethical threats faced by Polish statutory auditors in their professional work and the methods of counteracting these threats, i.e., safeguards ensuring compliance with ethical principles of statutory auditors. Methodology/Approach: Survey research was conducted among 45 statutory auditors from the Regional Branch of the Polish Chamber of Statutory Auditors in Gdansk with the aim of identifying the types of ethical threats and safeguards in the practice of Polish statutory auditors. Findings: Based on the research, it was found that among all types of ethical threats indicated in the survey, statutory auditors indicated the risk of familiarity as the type with which they most often deal. The risk of intimidation was ranked second on the list of threats. When it comes to safeguards used by the audited auditors, they primarily indicated two types, i.e., principles and procedures that enable the identification of interest and business relationship between the firm, the personnel and the client, as well as rotating senior assurance team personnel. Originality/Value: Our study fills the gap in the Polish literature in the field of research on the types of ethical threats in the work of statutory auditors and the safeguards they use. We have audited the occurrence of individual types of ethical threats and assessed which of them appear most often in the practice of statutory auditors, threatening the ethical attitudes of statutory auditors. Our study also enriches the literature by presenting the types of security used by Polish statutory auditors to comply with ethical principles\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285449","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

CALL FOR PAPERS FOR THE SPECIAL ISSUE OF Zeszyty Teoretyczne Rachunkowości (ZTR – The Theoretical Journal of Accounting) in 2022 为2022年Zeszyty Teoretyczne (ZTR -会计理论杂志)特刊征集论文

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-01 DOI: 10.5604/01.3001.0015.0147

D. Procházka

引用次数: 0

Decoupling in lean management accounting practices 精益管理会计实践中的解耦

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-04-28 DOI: 10.5604/01.3001.0014.8351

Monika Łada

{"title":"Decoupling in lean management accounting practices","authors":"Monika Łada","doi":"10.5604/01.3001.0014.8351","DOIUrl":"https://doi.org/10.5604/01.3001.0014.8351","url":null,"abstract":"Purpose: The research presented in the article focused on analyzing how experts perceive lean management accounting practices in companies that operate in Poland. The construct of decoupling derived from the neo-institutional theory was adopted as the main theoretical lens.\u0000Methodology/approach: The empirical material collected in the form of interviews with experts was studied using qualitative content analysis.\u0000Findings: The practices of lean management accounting discussed by the experts were characterized by numerous inconsistencies linked to competing logics of the enterprise management and the accounting role. We show that the contradictions in the assumptions of particular logics were reflected in the decoupling of the internal information system. The decoupling was multidimensional and related to the complex influence of social factors.\u0000Research limitations/implications: The research, although conducted on a relatively narrow group of experts, gives an insight into the impact of institutional factors as deter-minants of management accounting practices.\u0000Originality/value: The results confirmed that the lean accounting practices implemented in the heterogeneous institutional field are hybrid in character.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"45 1","pages":"75-92"},"PeriodicalIF":0.0,"publicationDate":"2021-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49572417","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: 2

The economic nature of deferred income and the accuracy of the assessment of financial condition ratios 递延收益的经济性质和财务状况比率评估的准确性

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-04-28 DOI: 10.5604/01.3001.0014.8355

Radosław Witczak, Artur Zimny

{"title":"The economic nature of deferred income and the accuracy of the assessment of financial condition ratios","authors":"Radosław Witczak, Artur Zimny","doi":"10.5604/01.3001.0014.8355","DOIUrl":"https://doi.org/10.5604/01.3001.0014.8355","url":null,"abstract":"Purpose: Deferred income is one of the elements that may affect the accuracy of financial analysis. In many countries, it is recognized as a liability. The purpose of this article is to assess whether the economic nature of deferred income items is closer to equity or liabili-ties and to evaluate how their different treatment affects the accuracy of the assessment of the entity’s financial condition. The research hypothesis assumes that certain categories of deferred income are, by their economic nature, closer to equity than to liabilities, and their different treatment significantly affects the accuracy of the assessment of the entity’s fi-nancial condition. Methodology/approach: The research methodology includes a critical analysis of the literature data and legal acts, the induction method, the descriptive method, and statistical methods. Findings: The analysis showed that the economic character of deferred income varies; some items of deferred income can be classified as liabilities while the others are equity-type. The latter constitute a considerable share in the balance sheets of some entities. It has been found that treating them as equity while calculating financial ratios significantly affected their values. Research limitations/implications: There are no grounds to reject the hypothesis. The study indicates the necessity to analyze the financial condition using modified financial ratios. Originality/value: The study broadens the discussion of the economic nature of deferred income and improves the methodology and accuracy of the entity’s financial analysis.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"45 1","pages":"155-172"},"PeriodicalIF":0.0,"publicationDate":"2021-04-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48056782","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