Identyfikacja problemów związanych z elektronicznymi sprawozdaniami finansowymi – wyniki badań własnych
The identification of problems related to electronic financial statements – own research results
Author(s): Agnieszka JudkowiakSubject(s): Business Economy / Management
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: financial reporting; e-financial statements; accounting act; electronic signature; ePUAP;
Summary/Abstract: E-financial statements constitute a new dimension of financial reporting in Poland. They were introduced in response to the ongoing digitization of the economy. These changes resulted in a number of problems for the accountants, which the legislator did not foresee. The purpose of the work was to identify problems arising during the preparation, signing and submission of e-financial statements. The research material was collected using the direct survey method. The research tool was a survey questionnaire. The respondents were people who prepared at least one e-financial statement for 2018. The conducted research shows that most of the identified problems are the consequence of the too rapid introduction of the new regulations without introducing a transitional period for the whole of the new requirements.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 63/2019
- Issue No: 6
- Page Range: 40-50
- Page Count: 11
- Language: English