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Wpływ płci na preferencje w zakresie polityki rachunkowości
The Impact of Gender on Accounting Policy Choice

Author(s): Lena Grzesiak, Przemysław Kabalski
Subject(s): Gender Studies, Accounting - Business Administration
Published by: Społeczna Akademia Nauk
Keywords: management; accounting; accounting policy; accounting conservatism; gender

Summary/Abstract: The objective of this article is to present the results of the research to see what effects a gender has on preferences within accounting field. The research was conducted using a survey method and a questionnaire which was directed at the group of students studying accounting at the University of Lodz. The questions were pointed at men and women to determine if women preferred more conservative accounting policies. The surveyed male and female students did not exhibit any gender-based differences in preferences of accounting policies.

  • Issue Year: 17/2016
  • Issue No: 2.3
  • Page Range: 249-260
  • Page Count: 11
  • Language: Polish
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