Zeszyty Teoretyczne Rachunkowosci最新文献_第9页

Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison 收入确认和计量按照国际财务报告准则第15号和波兰公认会计准则-比较

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2346

J. Gierusz

{"title":"Revenue recognition and measurement in accordance with IFRS 15 and the Polish GAAP – a comparison","authors":"J. Gierusz","doi":"10.5604/01.3001.0015.2346","DOIUrl":"https://doi.org/10.5604/01.3001.0015.2346","url":null,"abstract":"Purpose: The aim of this article is to assess the scale of differences between IFRS 15 and Polish GAAP in terms of revenue recognition.\u0000Methodology/approach: The methods used include studies of professional articles and legal acts, including the Polish Accounting Act, Polish Accounting Standards and relevant IAS/IFRS.\u0000Findings: The research has proven that Polish regulations can be categorised into two seg-ments. The first segment is KSR 15, which, compared to IFRS 15, contains very similar regulations regarding the general criteria for revenue recognition, including time point and measurement basis. The second segment comprises the Polish Accounting Act and KSR 3, which are based on international standards which are already superseded – IAS 11 and IAS 18, which dealt with revenue recognition over time.\u0000Practical implications: The article points out the differences between Polish and interna-tional regulation in terms of revenue recognition, which may play an important role for entities changing the basis for preparing their financial statements from Polish GAAP to IFRS.\u0000Originality: The article is the first attempt to compare the scale of similarities between the two sets of regulations in terms of revenue measurement and recognition\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285539","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

Empirical research on ethics in accounting – a systematic literature review 会计伦理的实证研究——系统文献综述

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2348

Anna Kamińska-Stańczak, Sylwia Silska-Gembka

{"title":"Empirical research on ethics in accounting – a systematic literature review","authors":"Anna Kamińska-Stańczak, Sylwia Silska-Gembka","doi":"10.5604/01.3001.0015.2348","DOIUrl":"https://doi.org/10.5604/01.3001.0015.2348","url":null,"abstract":"Purpose: The purpose of this paper is to summarize and evaluate previous research of Polish authors in the field of accounting ethics; identify the main trends in empirical research and organize the research findings; establish and assess the scope of reporting for individual elements of the research process; identify the research gaps that inspire further research.\u0000Methodology/approach: A systematic literature review was conducted, including bibliometric analysis and content analysis of 35 publications.\u0000Findings: Ethics in accounting as a research area is currently only at the development stage. At the same time, a variety of research interests is noticeable, the most common of which is to identify the motives and causes of unethical behavior. All studies except one were based on non-random sampling. The vast majority of the research was questionnaire; in half of the cases, the research group consisted of students. Recommendations were made regarding the methodological rigor of further research. The methodological shortcomings make it im-possible to replicate the research conducted so far. Thanks to the identification of research gaps, directions for further scientific research were determined.\u0000Research limitations/implications: The review was limited to scientific journals only due to the necessity to standardize the sources of publication of research results.\u0000Originality/value: Conclusions from the review may inspire others to undertake research in previously unexplored areas. It may also be a guide to ensure the best possible quality.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"27 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285879","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The impairment of assets reporting in the COVID-19 pandemic – evidence from the Warsaw Stock Exchange COVID-19大流行期间的资产减值报告——来自华沙证券交易所的证据

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2351

Bartłomiej Lisicki

{"title":"The impairment of assets reporting in the COVID-19 pandemic – evidence from the Warsaw Stock Exchange","authors":"Bartłomiej Lisicki","doi":"10.5604/01.3001.0015.2351","DOIUrl":"https://doi.org/10.5604/01.3001.0015.2351","url":null,"abstract":"Purpose: The main aim of this paper is to verify how frequently issuers from the WSE issue current reports informing about the impairment of assets. The author believes that in the first months of the Covid-19 pandemic, one of the external premises for a decrease in the value of assets began to occur, i.e., market, economic or legal changes.\u0000Methodology/approach: Content analysis of current reports was used. The analysis period was divided into two sub-periods, 2013–2018 and 2020, when it was likely there was an increase in the submission of the abovementioned reports by issuers. The results were verified using the ANOVA test.\u0000Findings: Analyzing the issuers' reports in 2020, 77 cases were found where investors were informed about the impairment of assets. The number of current reports about the im-pairment of assets is much greater than in the period 2013–2018 (163 cases). The X2 statistic allowed us to indicate the statistical significance of the difference of the cases recorded in 2020 from the average values of the previous years.\u0000Originality/value: This article discusses the issues of assets impairment during the eco-nomic downturn caused by the Covid-19 pandemic. The increased frequency of reporting write-offs allows us to conclude that entities are afraid of the long-term effects of the pan-demic. Therefore, they decide to revise the recoverable amount of assets in line with the „prudent valuation” principle.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285901","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

The costs and cost accounting model (simplified) in State Forests National Forest Holding 国有森林国家森林控股公司的成本和成本核算模型（简化）

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2353

B. Sadowska

引用次数: 1

Accounting from the perspective of management and quality sciences– voice in the discussion 从管理学和质量科学的角度探讨会计问题

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2343

T. Czapla, Ewa Walińska

{"title":"Accounting from the perspective of management and quality sciences\u0000– voice in the discussion","authors":"T. Czapla, Ewa Walińska","doi":"10.5604/01.3001.0015.2343","DOIUrl":"https://doi.org/10.5604/01.3001.0015.2343","url":null,"abstract":"Purpose: The aim of the paper is to identify the relationship between accounting science and management sciences in the light of the formal separation of disciplines in the field of social sciences in Poland, and to indicate the consequences of this separation for the devel-opment of economic sciences, which, regardless of legal regulations, also include accounting.\u0000Methodology/approach: The considerations in the article are presented against the views presented in the literature by selected authors and the position of the scientific community on the research interests of the discipline of management and quality sciences. The article uses the method of critical analysis and synthesis of opinions of other authors as well as deductive reasoning.\u0000Findings: Accounting, as one integrated system of economic measurement – regardless of legal regulations in the field of science classification – is an integral part of organization management, which means that it should constitute a sub-discipline of management and quality sciences.\u0000Research limitations/implications: Qualifying the scientific achievements of accounting researchers in Poland to the disciplines distinguished within the social sciences may have a significant impact on the results of the evaluation of science for 2017-2021.\u0000Originality/value: The article proposes solutions for the classification of social science disciplines (including accounting) based on formally combining, not isolating them, which favors the development of an interdisciplinary approach to scientific research\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285339","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

Determinants of stakeholder dialogue in large public interest entities operating in Poland 在波兰运营的大型公共利益实体中利益相关者对话的决定因素

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2350

Joanna Krasodomska, E. Zarzycka, D. Dobija

{"title":"Determinants of stakeholder dialogue in large public interest entities operating in Poland","authors":"Joanna Krasodomska, E. Zarzycka, D. Dobija","doi":"10.5604/01.3001.0015.2350","DOIUrl":"https://doi.org/10.5604/01.3001.0015.2350","url":null,"abstract":"Objective: The aim of the research presented in this article is to identify factors that influ-ence the involvement of large public interest entities that operate in Poland in conducting dialogue with stakeholders and thus foster the development of dialogue-based accounting.\u0000Methodology/research approach: The literature review identified potential factors that increase the chances of developing dialogic accounting. A sample of 159 large public interest entities was used to verify the hypotheses. Data were collected through content analysis of statements (reports) on non-financial information published for 2020, as well as infor-mation posted on their websites and corporate social media accounts. The logit regression method was used to verify the hypotheses.\u0000Results: Our findings suggest that the non-financial reporting standard used and the com-pany’s orientation towards employees may influence the dialogue process with stakehold-ers, increasing chances for the development of dialogic accounting.\u0000Limitations: The research sample is limited to one country, and the data were collected for one year only.\u0000Originality/value: The Article broadens accounting knowledge, in particular on the deter-minants that influence public interest entities’ involvement in stakeholder dialogue.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285893","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

The implementation of InlineXBRL in Polish listed companies– early evidence InlineXBRL在波兰上市公司的实施——早期证据

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2345

Katarzyna Gierczak, Katarzyna Kobiela-Pionnier

{"title":"The implementation of InlineXBRL in Polish listed companies\u0000– early evidence","authors":"Katarzyna Gierczak, Katarzyna Kobiela-Pionnier","doi":"10.5604/01.3001.0015.2345","DOIUrl":"https://doi.org/10.5604/01.3001.0015.2345","url":null,"abstract":"Purpose: The paper presents early evidence from GPW Main Market-listed companies on the implementation of the InlineXBRL format and the ESEF mandate.\u0000Methodology/approach: Semi-structured, detailed interviews with GPW issuers are the basic research method used. Representatives of ten listed companies were interviewed. Results: The study indicates that InlineXBRL implementation is a challenge that involves significant human, time and financial resources. Moreover, it reveals that the only reason for XBRL implementation among Polish issuers is compliance with statutory requirements rather than other XBRL benefits. Ninety percent of respondents implemented the bolt-on approach, which enables fast compliance with statutory requirements; however, it does not support internal reporting and does not facilitate the financial reporting process. The study results are consistent with XBRL implementation evidence from American early adopters and confirm the thesis that an XBRL mandate is the main driver of XBRL dissemination.\u0000Limitations: The relatively small research group (10 companies).\u0000Originality/value: This study is the first in this field conducted in Poland, and this paper claims to be the first Polish one to name, structure and describe InlineXBRL implementa-tion options.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"1 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285468","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

The concept of a maturity index for narrative disclosures of risk areas and factors 风险领域和因素的叙述性披露的成熟度指数的概念

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2349

Anna Karmańska, Monika Łada

引用次数: 0

The effect of international experts on company financial performance 国际专家对公司财务绩效的影响

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-09-12 DOI: 10.5604/01.3001.0015.2352

Grygorii Kravchenko

{"title":"The effect of international experts on company financial performance","authors":"Grygorii Kravchenko","doi":"10.5604/01.3001.0015.2352","DOIUrl":"https://doi.org/10.5604/01.3001.0015.2352","url":null,"abstract":"Objective: The article aims to evaluate the influence of international supervisory board experts on firm financial performance, based on the impact of international experts’ characteristics, such as their knowledge, experience, independence, and connections. Methodology/research approach: The empirical study is based on a unique handcollected dataset covering a final sample of 256 companies listed on the Warsaw Stock Exchange (WSE) and which operated on the market during the observation period 2010- 2015. The Generalized Least Squares (GLS) regression model with a random effect is employed to test the hypotheses. Findings: The findings strongly suggest that the presence of supervisory board members with an outside perspective and international experience may exert a positive impact on companies’ operational outcomes. Research limitations/implications: The research has practical implications for Polish governmental agencies, as it verifies the usefulness of the recommendations for supervisory board composition presented in the Best Practices for WSE Listed Companies. Originality/value: The study contributes to the existing literature on the factors that affect company performance. Consequently, great value is added to the research on supervisory board characteristics that are crucial for effective monitoring and advisory roles, enhancing the quality of corporate governance.\u0000\u0000","PeriodicalId":53342,"journal":{"name":"Zeszyty Teoretyczne Rachunkowosci","volume":"50 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2021-09-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"71285909","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

Controlling research in the Wroclaw academic community. A thirty-year perspective (1990–2020) 控制弗罗茨瓦夫学术界的研究。三十年展望(1990-2020)

Zeszyty Teoretyczne Rachunkowosci Pub Date : 2021-07-02 DOI: 10.5604/01.3001.0014.9564

E. Nowak, M. Nowak

{"title":"Controlling research in the Wroclaw academic community. A thirty-year perspective (1990–2020)","authors":"E. Nowak, M. Nowak","doi":"10.5604/01.3001.0014.9564","DOIUrl":"https://doi.org/10.5604/01.3001.0014.9564","url":null,"abstract":"Purpose: The paper's goal is to summarize thirty years of controlling research in the Wroclaw academic community. Methodology/approach: In the paper, content analysis and textual analysis of controlling-related publications of researchers from Wroclaw are performed. The publications are analyzed in the dimensions of time, publication type, and scope. Findings: The study identifies four hundred and forty-nine publications on controlling. It recognizes six main research areas: general controlling problems, controlling tools, domain-specific controlling, informational support of controlling, controlling organization, and “soft” aspects. In the paper, the research areas with large research potential are identified: “soft” aspects of controlling, relations between controlling and corporate social responsibility, controlling in branches where it has not been applied before, information-related issues of controlling in the content of abundance of information, and using discoveries of modern sciences, such as neuroscience, in controlling research. Value: the paper contains the first in-depth and holistic analysis of publications of Wroclaw researchers concerning controlling.\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":"48762912","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