International Financial Reporting Standards versus homo sovieticus and attitudes of Polish accountants

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2012, Vol 2012, Issue 65

Abstract

The starting point of the paper is the question whether the personality features of Polish accountants predispose them to practicing accounting accurately according to IFRS. This problem is dealt with in the light of the so called homo sovieticus syndrome. Comparing homo sovieticus personalities with the requirements resulting from the nature of IFRS solutions inevitably leads to the conclusion that these two elements are incompatible. The other aim of the article is to present the results of the author's research conducted to find out whether and, if so, how common the homo sovieticus personality type is among Polish accountants.

Authors and Affiliations

Katarzyna Tobór-Osadnik, Małgorzata Wyganowska, Przemysław Kabalski

Keywords

Related Articles

Empiryczna weryfikacja hipotezy o przenośności modelu Altmana na warunki polskiej gospodarki oraz uniwersalności sektorowej modeli

Celem artykułu jest próba udzielenia odpowiedzi na pytanie, czy istnieje uzasadnienie dla mechanicznego przenoszenia modelu Altmana na warunki polskiej gospodarki oraz sprawdzenie, czy wśród testowanych modeli istnieje m...

Greenhouse gases disclosure by listed UK companies

The article aims to present the issue of voluntary and mandatory disclosure of greenhouse gas emissions in UK companies’ reports and factors influencing it. In order to do it, CDP, CDSB, FRC and DEFRA guidelines are anal...

Problematyka psychologiczna w polskich artykułach naukowych z obszaru rachunkowości – analiza publikacji

W naukach ekonomicznych, w tym w rachunkowości, szczególnego znaczenia nabrała psychologia i koncepcje psychologiczne jako odpowiedź na kwestionowanie prawdziwości paradygmatu człowieka ekonomicznego. Celem tego artykułu...

The assessment of reaching management control objectives in the public sector entities – results of survey research

The purpose of this article is to assess the realisation of goals of management control in public sector entities in Poland. To make the assessment, the authors formulated questions intended to confirm the knowledge of m...

Accounting signs and codes in the communication process

The article shows accounting as a system of signs, i.e. codes in the process of communication. It provides examples of accounting signs and codes in paradigmatic terms as groups of potential signs series and in syntagma...

Download PDF file
  • EP ID EP69278
  • DOI -
  • Views 118
  • Downloads 0

How To Cite

Katarzyna Tobór-Osadnik, Małgorzata Wyganowska, Przemysław Kabalski (2012). International Financial Reporting Standards versus homo sovieticus and attitudes of Polish accountants. Zeszyty Teoretyczne Rachunkowości, 2012(65), 71-98. https://europub.co.uk/articles/-A-69278