The sense of legal professional responsibility among accountants in Poland. A pilot qualitative study

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.