Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4093
Piotr Bednarek
The text contains a report from the scientific conference organized by the Department of Cost Accounting, Tax Management and Controlling of the Wrocław University of Economics and Business on October 9–11, 2023 in Polanica-Zdrój. The conference as part of the Accounting and controlling series under the motto: Challenges of contemporary accounting and controlling gathered many experts, scientists and practitioners in the field of accounting. During the two-day meeting, a number of interesting papers were presented that were very popular with the participants, who also had the opportunity to ask questions on the issues discussed. The conference was an excellent opportunity to establish scientific contacts and exchange experiences with accounting and controlling practitioners. It was an important event for specialists in this field, which contributed to deepening the debate on current problems of accounting and controlling and changes taking place in these fields.
{"title":"XXVII Conference on Accounting and ControllingChallenges of contemporary accounting and controlling held in Polanica-Zdrój, October 9–11, 2023","authors":"Piotr Bednarek","doi":"10.5604/01.3001.0054.4093","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4093","url":null,"abstract":"The text contains a report from the scientific conference organized by the Department of Cost Accounting, Tax Management and Controlling of the Wrocław University of Economics and Business on October 9–11, 2023 in Polanica-Zdrój. The conference as part of the Accounting and controlling series under the motto: Challenges of contemporary accounting and controlling gathered many experts, scientists and practitioners in the field of accounting. During the two-day meeting, a number of interesting papers were presented that were very popular with the participants, who also had the opportunity to ask questions on the issues discussed. The conference was an excellent opportunity to establish scientific contacts and exchange experiences with accounting and controlling practitioners. It was an important event for specialists in this field, which contributed to deepening the debate on current problems of accounting and controlling and changes taking place in these fields.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140384202","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4086
M. Cygańska, A. Bartoszewicz
Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical judgment on operational and accounting manipulation among accounting students. Methodology/approach: An analysis of the literature on the research subject was used, and a survey on perceptions of accounting manipulations (ACC) and operational manipulations (OM) was conducted among a group of accounting students studying at two universities in Poland. A linear regression model, Mann-Whitney, and Wilcoxon signed rank test were used to verify the research hypotheses. Findings: The research results offer insights into how accounting students perceive accounting and operational manipulation, revealing differences in the ethical assessment of these phenomena depending on the respondent’s moral attitude. We found that age significantly influences the assessment of accounting manipulations and that ethical ideologies influence the manipulation of moral judgments in the case of unemployed people. Research limitations/implications: A significant limitation is that the study focused on students, which may bias findings. To draw broader conclusions, it would be necessary to include working people in the study, with further differentiation based on their profession and position in the organisation. Originality/value: The article contributes to behavioural accounting thanks to pioneering insights into students’ perceptions of accounting and operational manipulation in Poland. The results serve as a foundation for future research. They also raise awareness of future accounting specialists on behavioural and ethical issues they may encounter during the educational process. Professional associations may also use the material when working on ethical standards.
{"title":"Socio-ethical determinants of operational and accounting manipulation. Empirical research results","authors":"M. Cygańska, A. Bartoszewicz","doi":"10.5604/01.3001.0054.4086","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4086","url":null,"abstract":"Purpose: This article assesses the impact of personal moral philosophies, ethics, and ethical judgment on operational and accounting manipulation among accounting students. Methodology/approach: An analysis of the literature on the research subject was used, and a survey on perceptions of accounting manipulations (ACC) and operational manipulations (OM) was conducted among a group of accounting students studying at two universities in Poland. A linear regression model, Mann-Whitney, and Wilcoxon signed rank test were used to verify the research hypotheses. Findings: The research results offer insights into how accounting students perceive accounting and operational manipulation, revealing differences in the ethical assessment of these phenomena depending on the respondent’s moral attitude. We found that age significantly influences the assessment of accounting manipulations and that ethical ideologies influence the manipulation of moral judgments in the case of unemployed people. Research limitations/implications: A significant limitation is that the study focused on students, which may bias findings. To draw broader conclusions, it would be necessary to include working people in the study, with further differentiation based on their profession and position in the organisation. Originality/value: The article contributes to behavioural accounting thanks to pioneering insights into students’ perceptions of accounting and operational manipulation in Poland. The results serve as a foundation for future research. They also raise awareness of future accounting specialists on behavioural and ethical issues they may encounter during the educational process. Professional associations may also use the material when working on ethical standards.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 378","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140383185","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4090
Miloš Petković, Piotr Luty, Vule Mizdraković
Purpose: This study explores corporate news communication about intangible assets during the COVID-19 crisis in the largest global pharmaceutical companies. Methodology/approach: Computerised lexical content analysis was performed on 297 articles (texts) from 34 companies, amounting to 280,246 words. We generated a bottom-up clustering of the keywords, titles and abstracts. The qualitative data were obtained from the ProQuest textual database by Clarivate. Findings: The research demonstrates that the biggest global pharmaceutical companies focused intensively on intangible assets during the crisis. They disclosed information on three main intangibles: (1) brand, (2) patent and (3) license, covering 78.17% of the entire corpus text. Research limitations: The study limitations include the fact that the sample concerns only the biggest pharmaceutical companies that met our criteria. Further research could cover small and medium-sized companies and other industries. Finally, further analysis could combine quantitative and qualitative methods within the same research. Originality/value: The research article contributes to the current literature on intangible asset narratives, showing how the biggest pharmaceutical companies tend to achieve a competitive advantage, stay successful during a crisis and address messages to their key stakeholders. Considering the high risks and existing uncertainties, these messages could be of the utmost importance.
{"title":"Corporate news disclosure on intangible assets during the COVID-19 crisis in pharmaceutical companies","authors":"Miloš Petković, Piotr Luty, Vule Mizdraković","doi":"10.5604/01.3001.0054.4090","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4090","url":null,"abstract":"Purpose: This study explores corporate news communication about intangible assets during the COVID-19 crisis in the largest global pharmaceutical companies. Methodology/approach: Computerised lexical content analysis was performed on 297 articles (texts) from 34 companies, amounting to 280,246 words. We generated a bottom-up clustering of the keywords, titles and abstracts. The qualitative data were obtained from the ProQuest textual database by Clarivate. Findings: The research demonstrates that the biggest global pharmaceutical companies focused intensively on intangible assets during the crisis. They disclosed information on three main intangibles: (1) brand, (2) patent and (3) license, covering 78.17% of the entire corpus text. Research limitations: The study limitations include the fact that the sample concerns only the biggest pharmaceutical companies that met our criteria. Further research could cover small and medium-sized companies and other industries. Finally, further analysis could combine quantitative and qualitative methods within the same research. Originality/value: The research article contributes to the current literature on intangible asset narratives, showing how the biggest pharmaceutical companies tend to achieve a competitive advantage, stay successful during a crisis and address messages to their key stakeholders. Considering the high risks and existing uncertainties, these messages could be of the utmost importance.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 412","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140383310","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4087
Elżbieta-Izabela Szczepankiewicz, Joanna Błażyńska, Beata Zaleska, Hanna Czaja-Cieszyńska, D. Kordela
Purpose: Each entity that submits a corporate governance statement is required to indicate the principles that it did not apply and to explain the circumstances and reasons for not applying them. The objective of this article is to assess the scope of corporate governance reporting in Poland, with a particular focus on the areas where companies deviated from applying corporate governance principles.Methodology/approach: The study involved 280 corporate governance statements made by 140 listed companies on the Warsaw Stock Exchange (WSE-LCs). The time scope of the study covers the years 2020–2021, as in that period, the scope of applying good practices of corporate governance was changed at the WSE. In addition to the content analysis of corporate governance statements, the study also applied the following research methods: bibliometric analysis, a critical review of the literature, comparative analysis, as well as induction and synthesis methods used in formulating the conclusions.Findings: The results of our empirical research demonstrate that the companies took various approaches to reporting their corporate governance obligations. In 2020, the full application of Best Practices for WSE-LCs was declared by only five companies, and in 2021, only four. This means that the other companies departed from applying them to a smaller or larger extent. While the Best Practices for WSE-LCs 2016 included only one recommendation and eight detailed principles from which at least 20% of the companies deviated, with regard to Best Practices for WSE-LCs 2021 that number was as many as 14 principles. This makes it possible to conclude that the 2021 amendment of the corporate governance good practices code affected the implementation of the “com-ply or explain” principle compared to the previous year.Originality/value: This article fits into the current trend of research on non-financial reporting, in particular, changes to the application of corporate governance principles. The article also fills a research gap, defining the key areas of departures from applying corporate governance principles, which were identified for Polish listed companies. The results may be of interest to both academia and the examined entities.
{"title":"The “comply or explain” principle in corporate governance statements in Poland","authors":"Elżbieta-Izabela Szczepankiewicz, Joanna Błażyńska, Beata Zaleska, Hanna Czaja-Cieszyńska, D. Kordela","doi":"10.5604/01.3001.0054.4087","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4087","url":null,"abstract":"Purpose: Each entity that submits a corporate governance statement is required to indicate the principles that it did not apply and to explain the circumstances and reasons for not applying them. The objective of this article is to assess the scope of corporate governance reporting in Poland, with a particular focus on the areas where companies deviated from applying corporate governance principles.Methodology/approach: The study involved 280 corporate governance statements made by 140 listed companies on the Warsaw Stock Exchange (WSE-LCs). The time scope of the study covers the years 2020–2021, as in that period, the scope of applying good practices of corporate governance was changed at the WSE. In addition to the content analysis of corporate governance statements, the study also applied the following research methods: bibliometric analysis, a critical review of the literature, comparative analysis, as well as induction and synthesis methods used in formulating the conclusions.Findings: The results of our empirical research demonstrate that the companies took various approaches to reporting their corporate governance obligations. In 2020, the full application of Best Practices for WSE-LCs was declared by only five companies, and in 2021, only four. This means that the other companies departed from applying them to a smaller or larger extent. While the Best Practices for WSE-LCs 2016 included only one recommendation and eight detailed principles from which at least 20% of the companies deviated, with regard to Best Practices for WSE-LCs 2021 that number was as many as 14 principles. This makes it possible to conclude that the 2021 amendment of the corporate governance good practices code affected the implementation of the “com-ply or explain” principle compared to the previous year.Originality/value: This article fits into the current trend of research on non-financial reporting, in particular, changes to the application of corporate governance principles. The article also fills a research gap, defining the key areas of departures from applying corporate governance principles, which were identified for Polish listed companies. The results may be of interest to both academia and the examined entities.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 21","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140384974","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4089
Aleksandra Szewieczek, E. Maruszewska, Marzena Strojek-Filus, Dorota Adamek-Hyska
Purpose: The purpose of the article is to expand the discussion on the truth and fairness concept and faithful representation in financial statements, and to investigate how accounting practitioners perceive the qualitative characteristics of faithful representation. Methodology/approach: We conducted a questionnaire survey of public sector accounting practitioners. Findings: The perceptions of faithful representation are based on the International Federation of Accountants' and International Accounting Standards Board's conceptualizations of this attribute and the applicable legal regulations. In the opinion of ac-counting practitioners, faithful representation signifies that financial statements dis-close information that has been positively evaluated by control and audit authorities. Effectively, the accuracy of financial statements depends on the quality of accounting law in the public sector and the control process. The respondents knew and understood principle-based accounting but were more concerned with rule-based regulations. Research limitations/implications: The limitation of our study is the sample size, which only permitted an analysis of qualitative variables. The research is a pilot study and will be extended in future work. Originality/value: In Poland, a country governed by a code of law, the perception of faithful representation is oriented toward precise accounting and is based on legitimization by control and audit authorities demanding high-quality accounting legislation. This study confirms the importance of harmonizing accounting law in Poland. Principles-based standardization in the public sector should replace the existing detailed, technical legislature.
{"title":"How do public sector accounting practitioners perceive faithful representation of financial statements? Evidence from Poland","authors":"Aleksandra Szewieczek, E. Maruszewska, Marzena Strojek-Filus, Dorota Adamek-Hyska","doi":"10.5604/01.3001.0054.4089","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4089","url":null,"abstract":"Purpose: The purpose of the article is to expand the discussion on the truth and fairness concept and faithful representation in financial statements, and to investigate how accounting practitioners perceive the qualitative characteristics of faithful representation. Methodology/approach: We conducted a questionnaire survey of public sector accounting practitioners. Findings: The perceptions of faithful representation are based on the International Federation of Accountants' and International Accounting Standards Board's conceptualizations of this attribute and the applicable legal regulations. In the opinion of ac-counting practitioners, faithful representation signifies that financial statements dis-close information that has been positively evaluated by control and audit authorities. Effectively, the accuracy of financial statements depends on the quality of accounting law in the public sector and the control process. The respondents knew and understood principle-based accounting but were more concerned with rule-based regulations. Research limitations/implications: The limitation of our study is the sample size, which only permitted an analysis of qualitative variables. The research is a pilot study and will be extended in future work. Originality/value: In Poland, a country governed by a code of law, the perception of faithful representation is oriented toward precise accounting and is based on legitimization by control and audit authorities demanding high-quality accounting legislation. This study confirms the importance of harmonizing accounting law in Poland. Principles-based standardization in the public sector should replace the existing detailed, technical legislature.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"113 31","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140381329","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4084
Marta Nowak, Beata Sadowska
Purpose: The paper aims to identify the advancement of the human resource control-ling (human resource management control) concept in State Forests National Forests Holding (Pol. Lasy Państwowe – LP) and define the directions of its development and application.Methodology/approach: Triangulation of research methods and data was performed. Quantitative and qualitative approaches were used. Secondary sources were analyzed, quantitative primary research was conducted (survey method), and as a result of analyzing the observed phenomena, the results were synthesized. Guidelines for LP are presented (map of personnel controlling), and further research directions are indicated. Graphical presentations of data are used.Findings: The State Forests incur high administrative costs, particularly regarding human resource management costs. State Forests’ human resources are characterized by a unique character (forestry services). Human resource controlling is neither known nor used in State Forests, although some controlling tasks are performed. State Forests rarely analyze the employment structure or operational human resource budgets, and they rarely measure performance or analyze the indicators for human resource management policy. State Forests National Forests Holding is not currently ready to implement human resource controlling. Practical implications: We recommend: (1) Implementing human resource controlling in State Forests in a hierarchical and processual setting, (2) Creating the position of controller from the macro level (General Directorate of State Forests) to the micro level (Forest District). We have developed a general scheme for implementing human re-source controlling in a forest district that comprises five fundamental stages, which we explain briefly. We have developed our own map of the human resource-controlling implementation process.Originality/value: This is the first study in Poland on the status of implementing personnel controlling in LP, and it expands knowledge on the implementation of personnel controlling in non-profit public entities. Based on the identified gaps, our own model for implementing personnel controlling in LP is proposed.
目的：本文旨在确定国家森林控股公司（Pol. Lasy Państwowe - LP）人力资源控制（人力资源管理控制）概念的进展情况，并确定其发展和应用方向：对研究方法和数据进行了三角测量。使用了定量和定性方法。对二手资料进行了分析，开展了定量初级研究（调查法），并对观察到的现象进行了分析，对结果进行了综合。提出了 LP 指南（人员控制图），并指出了进一步的研究方向。使用图表展示数据：国有林场的行政成本很高，尤其是人力资源管理成本。国有林场的人力资源具有独特性（林业服务）。国有林场既不了解也不使用人力资源控制，尽管执行了一些控制任务。国有林场很少分析就业结构或人力资源业务预算，也很少衡量绩效或分析人力资源管理政策指标。国有林场目前还不具备实施人力资源控制的条件。实际意义：我们建议(1) 在国有林场实施分级和流程化的人力资源控制，(2) 从宏观层面（国有林场总局）到微观层面（林区）设立控制员职位。我们制定了在林区实施人力资源控制的总体方案，其中包括五个基本阶段，我们将对此进行简要说明。我们还绘制了自己的人力资源控制实施流程图：原创性/价值：这是波兰首次对自由职业者实施人事控制的现状进行研究，拓展了非营利性公共实体实施人事控制的知识。根据发现的差距，我们提出了在自由职业者中实施人事控制的模式。
{"title":"The advancement of human resource controlling in State Forests and the directions of its development","authors":"Marta Nowak, Beata Sadowska","doi":"10.5604/01.3001.0054.4084","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4084","url":null,"abstract":"Purpose: The paper aims to identify the advancement of the human resource control-ling (human resource management control) concept in State Forests National Forests Holding (Pol. Lasy Państwowe – LP) and define the directions of its development and application.Methodology/approach: Triangulation of research methods and data was performed. Quantitative and qualitative approaches were used. Secondary sources were analyzed, quantitative primary research was conducted (survey method), and as a result of analyzing the observed phenomena, the results were synthesized. Guidelines for LP are presented (map of personnel controlling), and further research directions are indicated. Graphical presentations of data are used.Findings: The State Forests incur high administrative costs, particularly regarding human resource management costs. State Forests’ human resources are characterized by a unique character (forestry services). Human resource controlling is neither known nor used in State Forests, although some controlling tasks are performed. State Forests rarely analyze the employment structure or operational human resource budgets, and they rarely measure performance or analyze the indicators for human resource management policy. State Forests National Forests Holding is not currently ready to implement human resource controlling. Practical implications: We recommend: (1) Implementing human resource controlling in State Forests in a hierarchical and processual setting, (2) Creating the position of controller from the macro level (General Directorate of State Forests) to the micro level (Forest District). We have developed a general scheme for implementing human re-source controlling in a forest district that comprises five fundamental stages, which we explain briefly. We have developed our own map of the human resource-controlling implementation process.Originality/value: This is the first study in Poland on the status of implementing personnel controlling in LP, and it expands knowledge on the implementation of personnel controlling in non-profit public entities. Based on the identified gaps, our own model for implementing personnel controlling in LP is proposed.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 1268","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140382249","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4091
Andrijana Rogošić, Helena Repić
Purpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In addition, we analysed the effect of pressure due to conflicts of interest on job satisfaction. Methodology/approach: This study is based on a survey. The research instrument was an online questionnaire addressed to professional accountants in business. The collected primary data was statistically analysed. We performed the Jonckheere-Terpstra test to verify the hypotheses. Findings: Our evidence suggests that accountants in Croatia most frequently face the pressure to perform without expertise or due care. The intention to quit the accounting profession is related to the frequency of exposure to pressures regarding the preparation and presentation of accounting information, inducements, and non-compliance with the laws and regulations. The pressure due to the conflicts of interest has a negative impact on job satisfaction with the nature of the work, top management, co-workers, and supervision. Research limitations/implications: This evidence is provided for a relatively small sample of Croatian accountants (N = 85), which could be considered a limitation of our study. Never-theless, our study has important implications for future research that should explore in depth various factors that induce the pressures to breach accounting ethics principles. Originality/value: Our findings fill an important gap in research into job satisfaction and accounting ethics. Since the ethics-related pressures that accountants face have been poorly examined, this paper has made a significant contribution to accounting ethics literature.
{"title":"Pressures to breach accounting ethics principles and job satisfaction of accountants","authors":"Andrijana Rogošić, Helena Repić","doi":"10.5604/01.3001.0054.4091","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4091","url":null,"abstract":"Purpose: The main objective of our study is to determine the levels of pressure to breach accounting ethics principles that professional accountants in business are exposed to. This research aims to explore accountants' intention to quit the profession due to ethics-related pressures. In addition, we analysed the effect of pressure due to conflicts of interest on job satisfaction. Methodology/approach: This study is based on a survey. The research instrument was an online questionnaire addressed to professional accountants in business. The collected primary data was statistically analysed. We performed the Jonckheere-Terpstra test to verify the hypotheses. Findings: Our evidence suggests that accountants in Croatia most frequently face the pressure to perform without expertise or due care. The intention to quit the accounting profession is related to the frequency of exposure to pressures regarding the preparation and presentation of accounting information, inducements, and non-compliance with the laws and regulations. The pressure due to the conflicts of interest has a negative impact on job satisfaction with the nature of the work, top management, co-workers, and supervision. Research limitations/implications: This evidence is provided for a relatively small sample of Croatian accountants (N = 85), which could be considered a limitation of our study. Never-theless, our study has important implications for future research that should explore in depth various factors that induce the pressures to breach accounting ethics principles. Originality/value: Our findings fill an important gap in research into job satisfaction and accounting ethics. Since the ethics-related pressures that accountants face have been poorly examined, this paper has made a significant contribution to accounting ethics literature.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 782","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140382713","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4085
Arleta Szadziewska, Grzegorz Bucior, Elżbieta Jaworska
Purpose: The article aims to determine whether the images presented in the non-financial reports of food companies are used to legitimize their operations.Methodology/approach: A literature analysis and quantitative and qualitative content analysis were used. Findings: The results indicate that the photos presented in the non-financial reports of food companies constitute an element of their legitimization strategy, serving to build the image of a socially responsible organization. This is evidenced by the often-recurring idealized images that present the happiness and contentment of employees and their families, as well as local communities, or depicting nature unspoiled by economic activity. The use of such practices aims to elicit a preconceived impression of the company’s commitment to sustainability among stakeholders. Research limitations/implications: As this is a pilot study and a prelude to further research on information visualization in non-financial reports, the study was limited to eight companies operating in the food industry, one form of information visualization, and one reporting period. Therefore, there is a need for further research to determine whether companies in other industries and regions use photos and other forms of in-formation visualization to gain legitimacy for their operations. Practical implications: The study highlights the significance of the photos included in non-financial reports in establishing the image of companies committed to sustainability. It expands knowledge on the importance of information visualization in a company’s communication with its stakeholders. Originality/value: The article addresses a very topical but insufficiently researched issue in Poland concerning the use of photography for impression management in non-financial reporting. This is the first paper to present an analysis of photographs from the perspective of a company’s message creation for stakeholders to legitimize its activities.
{"title":"The use of photography in non-financial reporting as a tool for legitimizing the activities of companies from the food industry in Poland","authors":"Arleta Szadziewska, Grzegorz Bucior, Elżbieta Jaworska","doi":"10.5604/01.3001.0054.4085","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4085","url":null,"abstract":"Purpose: The article aims to determine whether the images presented in the non-financial reports of food companies are used to legitimize their operations.Methodology/approach: A literature analysis and quantitative and qualitative content analysis were used. Findings: The results indicate that the photos presented in the non-financial reports of food companies constitute an element of their legitimization strategy, serving to build the image of a socially responsible organization. This is evidenced by the often-recurring idealized images that present the happiness and contentment of employees and their families, as well as local communities, or depicting nature unspoiled by economic activity. The use of such practices aims to elicit a preconceived impression of the company’s commitment to sustainability among stakeholders. Research limitations/implications: As this is a pilot study and a prelude to further research on information visualization in non-financial reports, the study was limited to eight companies operating in the food industry, one form of information visualization, and one reporting period. Therefore, there is a need for further research to determine whether companies in other industries and regions use photos and other forms of in-formation visualization to gain legitimacy for their operations. Practical implications: The study highlights the significance of the photos included in non-financial reports in establishing the image of companies committed to sustainability. It expands knowledge on the importance of information visualization in a company’s communication with its stakeholders. Originality/value: The article addresses a very topical but insufficiently researched issue in Poland concerning the use of photography for impression management in non-financial reporting. This is the first paper to present an analysis of photographs from the perspective of a company’s message creation for stakeholders to legitimize its activities.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 1163","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140382539","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}
Pub Date : 2024-03-25DOI: 10.5604/01.3001.0054.4083
Michał Chalastra, R. Kotapski
Purpose: The main aim of the article is to present the concept of managerial account reporting for a production company from the SME sector, using case studies. The auxiliary aims were to present the systems of managerial account reporting for different sectors in the literature and to explain its absence in Polish companies. Methodology/approach: The article is based on the implementations of cost accounting in companies in different sectors. The case study method is applied in the study.Findings: The article presents case studies that describe in-house managerial account reports in companies from different sectors and the reasons for not using such solutions in Polish companies.Research limitations/implications: The consequences of the typical ʽaccountancyʼ approach in financial reporting in SMEs is the lack of and the limited usefulness of accounting as such in managing a company.Practical implications: A properly constructed in-house plan of accounts makes it possible to pre-pare a managerial account report for decision-making.Originality/value: The article constitutes a summary and a reflection on the construction and use of managerial accounting tools in company management and SME accounting.
{"title":"The management income statement as an untapped reporting opportunity in small and medium-sized enterprises","authors":"Michał Chalastra, R. Kotapski","doi":"10.5604/01.3001.0054.4083","DOIUrl":"https://doi.org/10.5604/01.3001.0054.4083","url":null,"abstract":"Purpose: The main aim of the article is to present the concept of managerial account reporting for a production company from the SME sector, using case studies. The auxiliary aims were to present the systems of managerial account reporting for different sectors in the literature and to explain its absence in Polish companies. Methodology/approach: The article is based on the implementations of cost accounting in companies in different sectors. The case study method is applied in the study.Findings: The article presents case studies that describe in-house managerial account reports in companies from different sectors and the reasons for not using such solutions in Polish companies.Research limitations/implications: The consequences of the typical ʽaccountancyʼ approach in financial reporting in SMEs is the lack of and the limited usefulness of accounting as such in managing a company.Practical implications: A properly constructed in-house plan of accounts makes it possible to pre-pare a managerial account report for decision-making.Originality/value: The article constitutes a summary and a reflection on the construction and use of managerial accounting tools in company management and SME accounting.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":" 1059","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140382293","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}
Pub Date : 2023-12-18DOI: 10.5604/01.3001.0054.0890
Brian Jones, Al-Bawardy Rasha, J. Dyczkowska, Tomasz Dyczkowski
Purpose: The paper’s main objective is to structure the knowledge of the existing regulatory frameworks, projects and actions that support sustainable performance management (SPM) in small and medium-sized enterprises (SMEs) against the backdrop of the growing significance of the circular economy. The paper will also evidence how strategic management accounting (SMA) assists this process, what individual metrics, dashboards or scorecard concepts have been proposed and how their use may be assessed. Methodology/approach: The research methods include (1) a descriptive systematic analysis of the policies established by the policymakers and regulators in the EU, (2) a comparative analysis of various organisations’ initiatives, actions, delivered toolkits and their outputs, and (3) a literature review of the essential works and research studies on sustainable business models (SBMs), circular business models (CBMs) and SPM in the context of SMEs. Findings: The policies established in the EU support SPM by encouraging SMEs to be involved in sustainable business practices and indicating how to embark on a green transition. Recently, multiple initiatives have been aimed at indicating the opportunities the closed-loop economy system offers SMEs. Many toolkits have also been developed to help SMEs measure their sustainable performance. Although this measurement is vital for SMEs, the business practice falls behind the regulatory framework. Therefore, internal initiatives from the SME sector are needed to popularise the sustainability concept. Research limitations/implications: SMEs show lower levels of compliance with environmental requirements and are unaware of how their activities affect the environment. A limitation of the research is that, in many cases, SMEs are not ready to respond properly to the ESG requirements imposed by regulators. The reason may be a lack of knowledge, experience and limited funds. Therefore, future research should focus on recognizing the gaps in this area and identifying what may be impeding the development of sustainability performance management in SMEs. Originality/value: The work presents the evolution path from the traditional business models (TBMs) through the SBMs to innovative CBMs and addresses their distinctive features. It contributes to the existing knowledge about SMA in SMEs by analysing its links with SPM.
{"title":"Sustainable performance management in the EU SME sector. A review and analysis of concepts and methods of strategic management accounting","authors":"Brian Jones, Al-Bawardy Rasha, J. Dyczkowska, Tomasz Dyczkowski","doi":"10.5604/01.3001.0054.0890","DOIUrl":"https://doi.org/10.5604/01.3001.0054.0890","url":null,"abstract":"Purpose: The paper’s main objective is to structure the knowledge of the existing regulatory frameworks, projects and actions that support sustainable performance management (SPM) in small and medium-sized enterprises (SMEs) against the backdrop of the growing significance of the circular economy. The paper will also evidence how strategic management accounting (SMA) assists this process, what individual metrics, dashboards or scorecard concepts have been proposed and how their use may be assessed. Methodology/approach: The research methods include (1) a descriptive systematic analysis of the policies established by the policymakers and regulators in the EU, (2) a comparative analysis of various organisations’ initiatives, actions, delivered toolkits and their outputs, and (3) a literature review of the essential works and research studies on sustainable business models (SBMs), circular business models (CBMs) and SPM in the context of SMEs. Findings: The policies established in the EU support SPM by encouraging SMEs to be involved in sustainable business practices and indicating how to embark on a green transition. Recently, multiple initiatives have been aimed at indicating the opportunities the closed-loop economy system offers SMEs. Many toolkits have also been developed to help SMEs measure their sustainable performance. Although this measurement is vital for SMEs, the business practice falls behind the regulatory framework. Therefore, internal initiatives from the SME sector are needed to popularise the sustainability concept. Research limitations/implications: SMEs show lower levels of compliance with environmental requirements and are unaware of how their activities affect the environment. A limitation of the research is that, in many cases, SMEs are not ready to respond properly to the ESG requirements imposed by regulators. The reason may be a lack of knowledge, experience and limited funds. Therefore, future research should focus on recognizing the gaps in this area and identifying what may be impeding the development of sustainability performance management in SMEs. Originality/value: The work presents the evolution path from the traditional business models (TBMs) through the SBMs to innovative CBMs and addresses their distinctive features. It contributes to the existing knowledge about SMA in SMEs by analysing its links with SPM.","PeriodicalId":506551,"journal":{"name":"Zeszyty Teoretyczne Rachunkowości","volume":"14 13","pages":""},"PeriodicalIF":0.0,"publicationDate":"2023-12-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139173639","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}
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