Psychological issues in Polish accounting articles – an analysis of publications
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2018, Vol 2018, Issue 100
Abstract
As a response to questioning the homo oeconomicus paradigm, psychology and psychological concepts have acquired a special meaning in economics and business, including accounting. The purpose of this paper is to analyze Polish scientific articles on accounting which take psychological issues into account. The analysis concentrates on the quantitative as well as the thematic aspect of the publications. The analyzed papers mostly have an introductory character. The most valuable contributions include theoretical papers which provide an in-depth comprehensive analysis of specific psychological variables and a number of empirical papers<br/><br/>
Authors and Affiliations
Nelli Artienwicz
Keywords
Related Articles
- EP ID EP423817
- DOI 10.5604/01.3001.0012.7309
- Views 113
- Downloads 0
On using an efficiency matrix in analysing profit per employee (on the basis of the Estonian SME software sector)
Service companies earn their profit mainly due to their employees’ intellectual skills, therefore, increasing profit per employee is one opportunity to increase profit and thereby also the company’s marketvalue. In this...
Controlling tools used in public cultural institutions in Poland
The purpose of this article is to verify the hypothesis presented in the government’s documents and ministerial reports, according to which subsidized cultural institutions operating in Poland do not apply any instrumen...
Evaluation of information in the statements of profit or loss and other comprehensive income of WIG30 companies
The aim of the article is to analyze and assess the comparability of the structure and content of statements of profit or loss and other comprehensive income of listed companies included in the WIG30 index (excluding fin...
Introduction of IFRS 16 and its expected impact on the financial position of companies listed on the Warsaw Stock Exchange
The purpose of this paper is to answer the question about the expected changes in average EBITDA, financial leverage and total assets value that will take place after the introduction of IFRS 16, and wheth- er these chan...
Disclosure of changes in accounting policies in financial reporting of companies in Latvia
The paper provides analysis of the changes that have taken place in Latvian ac-counting, financial policy and reporting over the last decade, including presenta-tion of the main legal and regulatory acts to illustrate th...