Zeszyty Teoretyczne Rachunkowosci最新文献

{"title":"XXVI Conference on Accounting and Controlling Measuring and reporting performance in the sustainability of enterprises and institutions held in Polanica-Zdrj, October 1012, 2022","authors":"R. Kowalak","doi":"10.5604/01.3001.0016.2914","DOIUrl":"https://doi.org/10.5604/01.3001.0016.2914","url":null,"abstract":"The text contains a report of a scientific conference organized by the Chair of Cost Ac-counting, Tax Management and Controlling at the University of Economics and Business in Wroclaw from 10 to 12 October 2022 in Polanica Zdrj. The Conference in the Accounting and Control cycle addressed today's problems and challenges in measuring and reporting performance under the motto Measuring and reporting performance in the sustainability of enterprises and institutions.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"59 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71287557","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":"Andrzej Bienieks contribution to accounting education and the literature on cost accounting in Poland in the interwar period","authors":"A. Szychta","doi":"10.5604/01.3001.0016.2912","DOIUrl":"https://doi.org/10.5604/01.3001.0016.2912","url":null,"abstract":"Purpose: The article is related to the scientific edition of Andrzej Bienieks monograph Systematyka kosztw wasnych (Systematics of own costs), which was published originally in 1938. The reprint of this book was published in 2022 as part of the Golden Series of Polish Accounting, promoted by the Main Board of the Accountants Association in Poland. The article describes Bierneks achievements in educating accountants and trade workers, and it examines his contribution to the development of knowledge on cost accounting in Poland in the interwar period.Methodology/approach: The method of historical analysis of Bieeks biographical sources and publications identified during the library query was used, including the authors works available in the POLONA digital library.Findings: Bieniek (18951944), a soldier of the Polish Legions and then the Polish Ar-my, and an activist of the Home Army during World War II, tied his professional life with teaching and developing accounting in theory and practice. In the interwar period, he worked as an accounting teacher at commercial schools in d and Warsaw, and then as an academic teacher at the Warsaw School of Economics. He was the author of about 40 publications of various kinds. In books and articles on accounting in manufacturing companies and in his published doctoral dissertation, he presented and explained the issues of classifying, recording and calculating costs, and cost analysis. In these publications, he built the foundations for the development of cost accounting in Poland for enterprise management.Originality/value: The article broadens the knowledge of the history of accounting in interwar Poland by presenting the didactic and scientific achievements of a researcher and author forgotten after World War II.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-03-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71287532","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 impact of legislation on the development of accounting digitisation in Poland","authors":"Marzena Remlein, Artur Jastrzebowski, Dawid Obrzeżgiewicz","doi":"10.5604/01.3001.0016.1305","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1305","url":null,"abstract":"Purpose: This article aims to verify the development of the computerisation of busi-ness systems in Polish enterprises and to determine whether regulatory changes are a stimulant. \u0000The methodology/approach: The article uses the analysis method applied to secondary data collected and elaborated on by Statistics Poland (Pol. GUS) as part of their original research. \u0000Findings: The analysis demonstrates that more and more Polish enterprises use ERP (Enterprise resource planning) systems in their business activities. The percentage of entities using IT systems for enterprise management is constantly growing among smaller and larger enterprises. \u0000Research limitations/implications: The article is an introduction to in-depth re-search on accounting digitisation and the digitalisation of accounting processes in business entities, e.g. ERP, RPA (Robotic process automation), including tax settlements. \u0000Practical implications: The development of the Polish tax law regulation aims to develop digital communication between the taxpayer and the tax authority. This condition forces all types of business entities to gradually computerise and even robotise accounting processes and tax settlements. \u0000Originality/value: The article deals with a relevant topic, which is the process of computerisation and digitisation of business. Accounting and related tax settlements are essential elements in this process. The article describes the development in the automation and robotisation of enterprise accounting processes and tax settlements.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"20 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71287003","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":"Reporting to God. The religious background of corporate social responsibility in Islamic enterprises – airlines","authors":"Małgorzata Czerny, M. Kowalczyk","doi":"10.5604/01.3001.0016.1301","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1301","url":null,"abstract":"Purpose: The aim of the article is to present the role played by ethics and religion in shaping the concept of corporate social responsibility (CSR) on the example of Islam. Therefore, this paper focuses on CSR in Islamic companies and attempts to discover whether Islamic countries are a cultural circle where culture and religion are advantageous when developing CSR. \u0000Methodology/approach: A case study was used to determine CSR disclosure in airlines. \u0000Findings: The results showed that ethics and philanthropy were important to CSR disclosure in Islamic companies. Religion in Islamic countries has a huge impact on companies disclosing their philanthropical and ethical activities. \u0000Practical implications: This paper will better enable academics and practitioners to understand CSR problems in Islamic countries. Our research underlines the role of ethics and religion in the context of CSR. \u0000Originality/value: This paper makes an important contribution by highlighting the importance of ethics to CSR in Islam countries and raises the possibility of CSR reporting being adopted in Islamic companies.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286889","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":"Greenhouse gas emission rights in accounting – is a global benchmark needed?","authors":"Monika Perlińska","doi":"10.5604/01.3001.0016.1304","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1304","url":null,"abstract":"Purpose: The aim of the article is to verify accounting methods used to map the essence and specifics of greenhouse gas emission rights trading in corporate financial reporting. \u0000Methodology/approach: A literature review and an analysis of national and international environmental regulations and accounting guidelines were conducted for the United States, Canada, New Zealand, China, Japan, Germany, Great Britain, France, and Poland. The EU market for trading greenhouse gas emission allowances and the efforts made by the International Accounting Standards Board are presented separately. \u0000Findings: There is a regulatory gap in the recognition, measurement and disclosure of greenhouse gas emission rights in the financial statements. So far, no environmental accounting regu-lation (standard) of international importance has been adopted, although few of the proposals from national environmental organizations differ between jurisdictions. \u0000Practical implications: There is a need to fill the identified regulatory gap and improve financial reporting by establishing consistent and uniform principles for recognizing, measuring and presenting greenhouse gas emission rights. \u0000Originality/value: The article emphasizes the importance of the accounting information system in providing a coherent picture of the achievements of economic entities (including environmental performance) and identifies challenges for the scientific discipline of accounting in relation to the development of greenhouse gas emissions trading around the world.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286953","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":"Harmonising sustainability reporting in the face of stakeholders’ awakening capitalism. The institutional background","authors":"Fiona Robertson, Joanna Krasodomska, J. Dyczkowska","doi":"10.5604/01.3001.0016.1306","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1306","url":null,"abstract":"Purpose: Stakeholder capitalism is a system in which organisations seek long-term value creation by considering all stakeholdersʼ needs. The paper aims to identify how stakeholder capitalism has become embedded in sustainability reporting over time and explore how it currently affects the standardisation of the ESG disclosure framework. \u0000Methodology/approach: The study reviews the essential works and research studies published over the last six decades that reflect the emergence or the revival of the stakeholder capitalism concept. The paper also analyses the complex environment of accounting standard-setters and regulators who promote various non-financial report-ing frameworks or standards. \u0000Findings: The system of stakeholder capitalism may propel the harmonisation of sustainability reporting and serve common interests. It refers to more than just business organisations, which should focus on long-term value creation and consider their environmental impacts on the planet. It is a broader concept of engaging governments in a joint effort to create prosperity for their people, attracting society to enter the dialogue and ensuring planetary wellbeing. \u0000Originality/value: The work gives an insight into the waves of changes in the sustain-ability reporting standardisation scene that have gained momentum over the last two years. It addresses the critical views of experts and debates on how harmonising inter-national standards can make sustainability reporting and stakeholder capitalism genuinely serve the interest of stakeholders and the planet.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71287153","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 relationship between IFRS adoption and foreign direct investments in Gulf Cooperation Council countries","authors":"S. Chehade, D. Procházka","doi":"10.5604/01.3001.0016.1300","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1300","url":null,"abstract":"Purpose: This paper investigates the relationship between International Financial Reporting Standards (IFRS) adoption and Foreign Direct Investments (FDI) inflows in a sample of Gulf Cooperation Council (GCC) countries, namely Kuwait, Qatar, UAE, and Saudi Arabia over the period standing between 1990 and 2020. Methodology/approach: This study implements a statistical analysis, starting with a panel correlation matrix and then a panel unit root test to identify the integrating properties of variables. The Pedroni panel co-integration approach tests co-integration among variables, and the instrumental Generalized Method of Moments (GMM) estima-tion technique identifies the relationship among variables and their significance. \u0000Findings: The results imply that only Gross Domestic Product (GDP) per capita, exchange rate and trade enhance FDI inflows in the studied countries. Contrary to our expectations, the IFRS was found to be insignificant on FDI along with economic control variables. \u0000Originality/value: Using multiple control variables, this study provides original em-pirical evidence and statistical analysis on the effect of IFRS adoption on FDI inflows in the GCC area.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286820","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":"Non-financial information reporting of Polish family and non-family companies. A comparative analysis","authors":"O. Martyniuk, dr Magdalena Gostkowska-Drzewicka","doi":"10.5604/01.3001.0016.1303","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1303","url":null,"abstract":"Purpose: According to the principles of the Socioemotional Wealth concept, family firms are particularly attentive to the non-financial aspects of their businesses, as this dimension is closely identified with the owners’ families and their reputation. This research aims to identify the approaches maintained by Polish family firms towards their non-financial information reporting in comparison with their non-family counter-parts and examine the quality of the information presented. Methodology/approach: For the theoretical part, the source literature analysis meth-od and the descriptive analysis method were used. The selection of the sample compa-nies was made using a matched-pair analysis. To assess the quality of the ESG disclo-sures, content analysis and the research design developed by Hąbek and Wolniak (2016) were applied. \u0000Findings: Our empirical study supports the initial assumption that family firms’ ESG disclosures are better quality than their non-family counterparts. This applies to both the relevance and credibility of information. The availability of non-financial infor-mation to external stakeholders has been rated low for both family and non-family busi-nesses. \u0000Research limitations/implications: The study is limited to one country; hence the suggestion that similar research be conducted in other countries in the CEE region. This will make it possible to assess whether, in economies that have undergone a pro-cess of transformation and where family entrepreneurship has a much shorter history than in developed countries, family businesses also undertake and promote CSR activi-ties to a greater extent than non-family firms. The study only focused on listed compa-nies; to strengthen the findings, further research would need to include entities from the SME sector, which dominates most economies. \u0000Originality/value: Quality assessment of non-financial reporting is a rarely addressed topic in the literature on non-financial reporting and family businesses. To the best of our knowledge, this is the first study to focus on the Polish market.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47712870","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":"Applying Benfordʼs Law on assessing the reliability of financial information in European companies from the rental and leasing sector before and after the adoption of IFRS 16","authors":"Piotr Luty, M. Petković, R. Vavrek","doi":"10.5604/01.3001.0016.1302","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1302","url":null,"abstract":"Purpose: The purpose of the manuscript is to ascertain whether the introduction of IFRS 16 changed the reliability of financial information in companies in the NACE 77 sector. Benfordʼs Law was applied to identify errors within a selected sample of Euro-pean leasing and rental companies (NACE code 77). \u0000Methodology/approach: The study examines accounting manipulations in positive profit and loss (P&L) before tax in 2015 and 2019; Part 2 explores manipulation within negative P&L before tax in 2015 and 2019; Part 3 discovers manipulations in operating revenue in 2015 and 2019. In the empirical part of the study, MAD and Kolmogorov–Smirnov tests were applied. \u0000Findings: The study confirmed that the reliability of financial information did not change even though the small differences in the distribution of digits appeared, before and after IFRS adoption. Research limitations: Limitations from this research refers to the sample size; only companies from the leasing and rental industries are included in the study \u0000Originality/value: The study adopts Benford's Law in accounting for IFRS leasing adjustments.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286940","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":"Financial and ESG reporting in times of uncertainty","authors":"Beata Zyznarska-Dworczak","doi":"10.5604/01.3001.0016.1307","DOIUrl":"https://doi.org/10.5604/01.3001.0016.1307","url":null,"abstract":"Purpose: The paper aims to explore how financial and ESG reporting have changed under the influence of rising economic and business uncertainty and how these changes may influence corporate accountability. \u0000Methodology/approach: The main research method is the extensive literature review. For inference, the methods of analysis and synthesis are used. \u0000Findings: The paper is based on positive and normative approaches. The positive approach reveals the key corporate reporting changes in times of uncertainty, analyzed in the light of the legitimacy theory and stakeholder theory. The paper indicates how different levels of uncertainty (economic policy uncertainty, business uncertainty, accounting uncertainty, audit uncertainty, uncertainty in ESG performance, and ESG assurance) can influence corporate reports and thus cause a significant change in corporate ac-countability. The proposed normative approach assumes that corporate reporting will become more accountability-based, depicting the uncertainties at their different levels, which should be supported by reporting companies, controllers, and regulators. \u0000Originality/value: Since limited studies exist that focus on corporate reporting in times of uncertainty, the paper fills the gap. The paper contributes to the understanding of the significance of uncertainty in corporate reporting and its influence on accountability, thus offering findings that are potentially useful for both theory and practice.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-12-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71287176","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}