Implementation of IAS/IFRS in Poland – major research approaches and new research possibilities
Implementation of IAS/IFRS in Poland – major research approaches and new research possibilities

Summary/Abstract: The aim of the paper is to depict the heterogeneity of research approaches in relation to a focus upon the implementation of IAS/IFRS in Poland. The first part of the paper delineates main research approaches to theorising international accounting regulation, including giving consideration to functionalism, conflict perspectives, interactionism and postmodern approaches. The next part of the paper is based on the results of a study of publications on the implementation of IAS/IFRS in Poland. Initially, a review of the papers published worldwide in international English-language journals is articulated. Next, a narrower area for literature analysis is considered, as the papers published in the Polish journal „Zeszyty Te-oretyczne Rachunkowości” are explored. A comparison of three domains: generally accepted research perspectives; researching implementation of IAS/IFRS in Poland from the perspective of international research centres; and, attitudes towards researching IAS/IFRS on the part of Polish-based researchers, offers an interesting reflection on the differences and similarities at play and suggests insights in terms of possibilities for further research.

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