Konotacje imion księgowych w świetle badań nadleśnictw w Polsce
Connotations of accountants’ names in the light of research on forest districts in Poland

Summary/Abstract: Purpose: The article presents the results of research on the connotations of accountants' names in a group of people employed in the accounting units of forest districts in Poland. The research identified the association of a person's name with the accounting profession. Two main research questions were answered: (1) Do individuals with the same first names choose the accounting profession? (2) Does the interpretation of the occupational aptitude range of the Great Dictionary of Names indicate the accountancy profession in the case of the most frequently repeated accountant names in Poland, including accountants of forest districts? Methodology/approach: Quantitative (chi-square test of independence) and qualitative research was used to verify the two hypotheses. The study was conducted on a full sample of 430 forest districts (primary data) as well as on data found in the register of personal identity numbers and the Ministry of Finance. Findings: The profession of accountant in forest districts is most often chosen by women named Anna, Małgorzata and Agnieszka, and by men named Tomasz, Krzysztof and Paweł. There is a relationship between first name and the accounting profession in forest districts, which does not overlap with the distribution of other first names of people living in Poland. Professional predispositions of accountants included in the Great Dictionary of Names are not reflected in the practice of accounting departments of forest districts. Research limitations/implications: The research results do not provide direct guide-lines for human resources management in the group of accountants of forest districts. The research should be continued in accounting groups of other industries. Originality/value: The article is innovative; for the first time in Poland, it provides new and current knowledge about the perception of the accountancy profession, including human capital management, through the prism of the connotation of names. The research is part of the trend of searching for new determinants of human resources man-agement in the professional group of accountants.

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