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
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