Zeszyty Teoretyczne Rachunkowosci最新文献

{"title":"Possible directions of changes in the financial reporting of the central bank in Poland","authors":"Krzysztof Kruszewski, Joanna Wielgórska-Leszczyńska","doi":"10.5604/01.3001.0015.9600","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9600","url":null,"abstract":"Purpose: The article identifies the directions of changes in the financial reporting of the central bank in Poland. It presents the bank's financial reporting at the turn of the 20th and 21st centuries and the possible directions of its evolution. \u0000Methodology/approach: The considerations were based on a critical analysis of a liter-ature review, analysis of the financial reporting of the central bank, including an individual case study of the National Bank of Poland (NBP), methods of logical reasoning, as well as observations and the authorsʼ many years of experience. \u0000Findings: The analysis indicates the evolution of the financial reporting of the NBP and its greater openness to disclosing information. Financial reporting should go towards integrity and complementarity with other bank reports to meet the expectations of a growing group of stakeholders. This means that its accounting should be more accessible (egalitarianism of accounting), and the financial reporting should aim at an effective narrative construction. Technological progress makes it possible to create a dual financial reporting system (hybrid accounting). Hybrid accounting, as well as supplying financial reporting with information from other sources (statistics, economic analyzes), would lead to the creation of differentiated financial reporting (mosaic reporting). In the bank's future financial reporting, there is also space for stakeholder-co-created participatory accounting and the introduction of the ondemand reporting concept (individualized reporting). Its applica-tion would be an expression of the democratization of accounting. The aim of changes in financial reporting would be to obtain a holistic picture of the central bank.\u0000Originality/value: The elaboration is an innovative study on the financial reporting of the central bank and possible directions of its changes. The presented ideas for financial reporting are applicative and can be used by a central bank to improve its financial reporting.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"96 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286852","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":"Forest protection costs in sustainable forest management. The example of Poland","authors":"B. Sadowska","doi":"10.5604/01.3001.0015.9602","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9602","url":null,"abstract":"Purpose: The main aim of the study is to analyze the costs of forest protection incurred by Poland's State Forests and to present the activities performed as part of forest protection. The specific objective is to present the method and place of disclosing and reporting information on actions to prevent damage to the forest and on the costs of forest protec-tion on a general level.\u0000Methodology/approach: The considerations in the study are presented against the views presented in the literature on the subject by selected authors. The methods of critical analysis and synthesis, inference, and a case study were used. The data for the analyses were taken from the financial and economic reports of the State Forests for the years 2016–2019, from the statistical studies „Forestry”, and reports obtained as part of the application submitted to the State Forests for the reuse of public sector information. Pearson's linear correlation analysis was used, as well as an agglomeration grouping method – Ward's method – which uses the analysis of variance approach in its procedures.\u0000Findings: The scale of forest protection measures varied between State Forests in the analyzed period. The highest costs for forest protection in total are borne by forest dis-tricts located in the area of State Forests in Wrocław, and the lowest costs for forest protection in total are borne by forest districts located in the area of State Forests in Kra-ków. The smallest area protected against insects covers forest districts located in the State Forests in Krakow. With the increase in the costs of forest protection, State Forest’s own costs also increase. The highest relationship was noted in 2017, with a correla-tion coefficient of 0.86. \u0000Research limitations: The research sample is limited to one country.\u0000Originality/value: The presented voice in the discussion fills the research gap in terms of information about State Forests’ activities to protect the forest and the subsequent costs incurred. The use of Ward’s method allowed similar regional directorates of State Forests to be grouped from the perspective of forest protection costs and protective measures (area approach), which is the basis for extended research in this area from the point of view of the natural diversity of these units (narrowing the research and conducting it in similar State Forests units).\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286901","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 proposed model for allocating the negative fair value of assets at the initial recognition of a business combination under Polish accounting regulations","authors":"D. Wędzki","doi":"10.5604/01.3001.0015.9605","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9605","url":null,"abstract":"Purpose: This study develops allocation models of business combination for recognizing the initial value of stand-alone business assets when that business generates negative income and, as a consequence, should be evaluated at a negative fair value.\u0000Methodology/approach: This deductive study presents a methodological approach to allocation models constructed under Polish accounting regulations, i.e., the Accounting Act and National Accounting Standards, based on normative accounting theory.\u0000Findings: Three allocation models were developed to measure the initial value of business assets if any cash-generating units are measured at a negative fair value: the overall adjusting factor model, the decreasing adjusting factor model, and the sum-of-the-years digits model. The limitations of the models are also considered, and finally, a con-ceptual example is presented.\u0000Research limitation/implications: The models can be applied and verified on cases \u0000of business combination in Poland to assess the usefulness of particular models.\u0000Originality/value: The study consists of original propositions of allocation models at negative fair value for Polish accounting regulations, filling a research gap: the lack of proper allocation method of value under such a transaction under this regulation.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49449908","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":"Cash basis accounting of Wilanów estate in 1892–1914","authors":"Anna Olewnik-Dejewska","doi":"10.5604/01.3001.0015.9607","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9607","url":null,"abstract":"Purpose: The article presents the cash flow method in the accounting of the Wilanów estate at the turn of the 19th and 20th centuries. \u0000Methodology/approach: The research methodology includes a critical analysis of source materials and the literature, and descriptive and deductive methods. The essence of the article is an analysis of the cash account, cash register balances, accounting books and their connections in terms of disclosing cash flows in the accounting of Wilanów estates. \u0000Findings: The results are compared with the current research on economic briefings and the practice of cash flow in Poland. \u0000Originality/value: The conclusions contribute to the analysis of changes and directions of development in cash flow reporting, and they supplement the didactics in the field of accounting history. The article fills the research gap in the context of presenting cash flows on the example of a manor farm in former Poland.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"47331383","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":"Polish public universities application of the materiality concept in disclosing information","authors":"W. Gos","doi":"10.5604/01.3001.0015.9595","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9595","url":null,"abstract":"Purpose: The purpose of the article is to assess the application of the materiality con-cept in information disclosures made by Polish public universities in their financial statements, as well as to attempt to interpret the materiality concept to increase the usefulness of a financial statement. Methodology/approach: Financial statements for the years 20172020, as well as summaries of significant accounting policies of public universities, were the main sources of the research data. In addition, the following research methods were used: source analysis (literature, legal regulations), a case study, participant observation, direct observation, deductive reasoning, and the author's personal experience in preparing financial state-ments. Findings: The research results confirmed that the description of the materiality concept made by public universities mainly focuses on quantitative materiality thresholds and does not relate to qualitative parameters. In addition, there are no connections between the de-scription of the materiality concept in a summary of significant accounting policies or the introduction to the financial statement and the presentation of material information, which is the result of the guidelines of a minister responsible for higher education and the requirements related to a digitalized version of financial statements submitted by univer-sities. Additionally, widely used financial statement layouts, as proposed by appendix no. 1 to the Polish Accounting Act, are not fully adapted to the specifics of public universities, neither in terms of the probability of specific resources and processes appearing nor the terminology used. Practical implications: The conclusions presented in the article should be used to begin work on the shape of public universities' financial statements. Originality/value: The article fills the gap related to the financial reporting of public universities. The critical views may be used to improve a university's financial state-ment.","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"49605078","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 professional reference group in the opinions of Polish accountants who prepare financial reporting information","authors":"Dominika Korzeniowska, E. Jaworska, E. Maruszewska, Nelli Artienwicz","doi":"10.5604/01.3001.0015.9597","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9597","url":null,"abstract":"Purpose: The purpose of the study is to present professional reference groups that exist in accountants' minds. These groups are the source of values, norms, and behaviours.\u0000Methodology/approach: The qualitative research was conducted in the form of in-depth interviews with 38 accountants with at least three years of professional experience in ac-counting offices or who were in charge of preparing financial information in non-financial entities.\u0000Findings: The respondents' opinions indicate the presence of three dimensions that constitute the basis for identifying the professional reference groups: 1) positive and negative, 2) a group of older (more experienced) and younger (less experienced) account-ants, and 3) different perceptions of accountants who work in accounting service offices and those employed in accounting departments in non-financial entities. The identified reference groups are both normative and comparative, although the normative aspect seems to dominate.\u0000Research limitations/implications: Limitations of the study result from the method used (qualitative research) and the characteristics of the respondents, who were account-ants working in Poland. Moreover, the reference groups were identified only in terms of professional reference groups, disregarding broader social reference groups.\u0000Originality/value: The article describes the first study to identify reference groups among accountants, which opens a new dimension to behavioral research in accounting.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71287025","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 implementation of ESEF requirements by companies of the sWIG80","authors":"Maciej Frendzel, Zuzanna Firkowska-Jakobsze","doi":"10.5604/01.3001.0015.9594","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9594","url":null,"abstract":"Purpose: The article presents the results of research on the implementation of the Eu-ropean Single Electronic Format (ESEF) by companies listed on the Warsaw Stock \u0000Exchange's (WSE) sWIG80. \u0000Methodology/approach: The research was based on the analysis of financial state-ments of companies listed on the WSE in terms of:\u0000 changes in the presentation of items in the statement of financial position (balance sheet) and the statement of comprehensive income in order to adjust them to the model structure of the ESEF (core taxonomy), \u0000 the degree of use of extensions that allow tags to be adapted to the specifics of the company.\u0000The analysis concerned consolidated financial statements published between January 1, 2021 and April 30, 2022, in which the companies implemented the ESEF requirements for the first time. The basis for the formulation of the research hypothesis was the neo-institutional theory.\u0000Findings: The study verified the research hypothesis that listed companies included in the sWIG80 tried to adjust the presentation of data in financial statements to the core taxonomy more than they applied extensions and extension taxonomy.\u0000Research limitations/implications: The results concern only companies included in the sWIG80 as of December 31, 2021. Therefore, extending the findings to the entire population of companies listed on the WSE is unjustified.\u0000Originality/value: The research is the first empirical study of this type in Poland conducted in relation to smaller companies listed on the Warsaw Stock Exchange. There-fore, they illustrate the behavior of entities in the context of financial data reporting obligations under the ESEF format.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48724602","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":"Connotations of accountants’ names in the light of research on forest districts in Poland","authors":"P. Szczypa","doi":"10.5604/01.3001.0015.9603","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9603","url":null,"abstract":"Purpose: The article presents the results of research on the connotations of accountants' names in a group of people employed in the accounting units of forest districts in Poland. The research identified the association of a person's name with the accounting profession. Two main research questions were answered: (1) Do individuals with the same first names choose the accounting profession? (2) Does the interpretation of the occupational aptitude range of the Great Dictionary of Names indicate the accountancy profession in the case of the most frequently repeated accountant names in Poland, including accountants of forest districts?\u0000Methodology/approach: Quantitative (chi-square test of independence) and qualitative research was used to verify the two hypotheses. The study was conducted on a full sam-ple of 430 forest districts (primary data) as well as on data found in the register of personal identity numbers and the Ministry of Finance.\u0000Findings: The profession of accountant in forest districts is most often chosen by women named Anna, Małgorzata and Agnieszka, and by men named Tomasz, Krzysztof and Paweł. There is a relationship between first name and the accounting profession in forest districts, which does not overlap with the distribution of other first names of people living in Poland. Professional predispositions of accountants included in the Great Diction-ary of Names are not reflected in the practice of accounting departments of forest dis-tricts.\u0000Research limitations/implications: The research results do not provide direct guide-lines for human resources management in the group of accountants of forest districts. The research should be continued in accounting groups of other industries.\u0000Originality/value: The article is innovative; for the first time in Poland, it provides new and current knowledge about the perception of the accountancy profession, including human capital management, through the prism of the connotation of names. The research is part of the trend of searching for new determinants of human resources man-agement in the professional group of accountants.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71286924","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":"Employee-related disclosures in non-financial reports. Evidence from Poland","authors":"Hanna Czaja-Cieszyńska","doi":"10.5604/01.3001.0015.9608","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9608","url":null,"abstract":"Purpose: The article assesses the scope of employee-related disclosures in sustainability reports in Poland between 2017 and 2020. Methodology/approach: The research study covered 80 non-financial reports of the companies included in the WIG20 index. The employee-related disclosures were divided into four categories, and 24 non-financial metrics were analysed. The first stage of the research involved a quantitative analysis of selected non-financial metrics. The second analysed the rate of changes in disclosing employee-related information. Findings: From 2017 to 2020, the scope of employee-related disclosures in non-financial reports in Poland increased. Therefore, the transposition of Directive 2014/95/EU to the Polish legal system has had a positive effect on employee-related disclosures in non-financial reports, even though the observed change is evolutionary rather than revolutionary. Research limitations/implications: The sample comprised only 20 companies and selected non-financial metrics; therefore, the results cannot be generalised. Originality/value: The study fits into the current trend of research conducted in the area of sustainability reporting. Using statistical indexes, the development of employee-related disclosures in non-financial reports in Poland after 2017 is assessed.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48931637","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 legitimacy and rationality of performance measurement systems. A case study","authors":"Monika Łada","doi":"10.5604/01.3001.0015.9601","DOIUrl":"https://doi.org/10.5604/01.3001.0015.9601","url":null,"abstract":"Purpose: The aim of the paper is to identify and explain the institutional mechanisms that shape performance measurement systems. In the empirical research of a system for evaluating the quality of scientific activities, measurement practices were explained using the constructs of contending legitimacy and counter-coupling.\u0000Methodology/approach: The research was conducted using a case study method. A very broad and diverse set of empirical material concerning the assumptions and application of selected measurement practices were analysed using the method of qualitative content analysis.\u0000Findings: The analysis of the empirical material revealed the impact of the divergent logics of an academic career in Poland. The multidimensional heterogeneity of the institutional environment was reflected in two identified layers of performance measurement practices related to logics: meritocratic and pragmatic-populistic. It has been shown that these layers were merged in the current evaluation system through blackboxing and legitimacy labelling tactics, creating a construction that is characteristic of counter-coupling.\u0000Research limitations/implications: The adopted research strategy means that the conclusions of the research should be verified by subsequent studies of the practices of measuring various types of achievement.\u0000Originality/value: The findings confirm that legitimacy in a heterogeneous and dynamic institutional environment has a specific impact on accounting practices, including performance measurement systems. The demonstrated mechanism of the influence of contending legitimacy explains why performance measurement practices may seem irrational from the perspective of normative recommendations.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":" ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2022-08-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"48124526","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}