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Od Zespołu Redakcyjnego

Author(s): Author Not Specified / Language(s): Polish Issue: 107/2020

przekazujemy Państwu numer 107 (163) „Zeszytów Teoretycznych Rachunkowości” (ZTR) opublikowany jako drugi w 2020 roku. Niniejsze wydanie ZTR zawiera siedem artykułów naukowych (trzy w języku polskim i cztery w języku angielskim) oraz zaproszenie do składania artykułów do kolejnego tematycznego numeru ZTR w języku angielskim, który planujemy wydać w 2021 roku. Spośród trzech obszernych tekstów w języku polskim dwa dotyczą zagadnień bieżących, a trzeci historii rachunkowości. M. Kawacki przedstawił zakres i formy informacji ujawnianych na temat modelu biznesu w ramach ujawniania informacji niefinansowych w raportach rocznych za 2017 i 2018 rok 14 spółek notowanych na Giełdzie Papierów Wartościowych w Warszawie, wchodzących w skład indeksu WIG20. Z badania wynika, że informacje o modelu biznesu ujawniane w tych raportach mogą być porównywalne między spółkami oraz mogą i często są już porównywalne w czasie. Ponadto w zbiorze raportowanych informacji o modelu biznesu pojawiła się część wspólna występująca we wszystkich przebadanych spółkach, tj. informacje o łańcuchu tworzenia wartości.Celem artykułu autorstwa M. Kawczyńskiej jest określenie cech osobowości oraz umiejętności, jakie posiadają specjaliści rachunkowości zarządczej w przebadanych przedsiębiorstwach w Polsce w 2018 roku, a także porównanie uzyskanych wyników z rezultatami analogicznego badania z 2015 roku. Na podstawie wyników badania ankietowego autorka stwierdza, że do najistotniejszych cech osobowości i umiejętności, jakie powinien posiadać specjalista rachunkowości zarządczej, należą zaangażowanie, uczciwość i obiektywność oraz umiejętności analityczne. Wśród wymagań dotyczących przygotowania zawodowego największe znaczenie respondenci badania przypisali znajomości narzędzi informatycznych, wiedzy o rachunkowości zarządczej oraz szerokiemu rozumieniu biznesu. Artykuł M. Turzyńskiego w dziale pt. Z historii rachunkowości prezentuje wyniki badania dokumentacji dotyczącej organizacji systemu rachunkowości w getcie łódzkim (Litzmannstadt Getto) w latach 1940–1944. Z badania wynika, że system rachunkowości w getcie łódzkim był w wysokim stopniu uporządkowany, miał rozbudowaną wewnętrzną strukturę, co pozostawało w sprzeczności z warunkami funkcjonowania żydowskiej dzielnicy zamkniętej. Autor zastosował jako podejście badawcze teorię społeczną Z. Baumana, dotyczącą kwestii racjonalności woli przetrwania.

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Postawy podatników w nowym otoczeniu podatkowym

Author(s): Magdalena Janiszewska / Language(s): English Issue: 10/2019

One of the taxpayers responses to taxation is tax avoidance. Due to its intensification, Polish legislator has adopted a series of legislative measures to tighten the tax system. The aim of the article is to examine to what extent changes made to the tax law and in the operational framework of tax authorities, geared towards the tightening of the tax regime, impact on the attitude of Polish entrepreneurs operating at international level. For the purpose of the survey a hypothesis was formulated stating that factors such as more stringent regulation, higher risk of being audited, more severe penalties, social approval for tax avoidance and the perceived absence of procedural justice are correlated with the degree of approval for tax avoidance. In order to verify the hypothesis, questionnaire-based studies were carried out and their results were subsequently subjected to statistical analysis. The results of the conducted studies demonstrated that the above mentioned factors do not directly translate into the approach to tax avoidance and that the tax avoidance itself is still not seen as something negative by a large majority of the population.

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Specjaliści do spraw rachunkowości zarządczej w przedsiębiorstwach małych; średnich i dużych w świetle wyników badania empirycznego w Polsce

Author(s): Anna Szychta / Language(s): Polish Issue: 11/2019

Cele artykułu stanowią ustalenie hierarchii ważności zadań specjalistów do spraw rachunkowości zarządczej, określenie znaczenia wskazanych czynników determinujących te zadania oraz wymagań kompetencyjnych wobec tych specjalistów w badanych przedsiębiorstwach w Polsce w zależności od wielkości przedsiębiorstwa. Cel ten osiągnięto dzięki analizie i prezentacji danych pozyskanych w badaniu ankietowym dotyczącym ponad 100 przedsiębiorstw działających w Polsce. Interpretacji wyników analizy dokonano w przekroju trzech grup przedsiębiorstw podzielonych według kryterium wielkości zatrudnienia (małe, średnie i duże). Wyniki badania pokazują, że specjaliści w dziedzinie rachunkowości zarządczej pracują głównie w działach controllingu, wykonują podobne zadania, koncentrując się na kontroli kosztów oraz ustalaniu i ocenie wyników przedsiębiorstw bez względu na ich wielkość. Badanie ankietowe wykazało nieliczne różnice w analizowanych aspektach.

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Postrzeganie elastycznych regulacji rachunkowości w zakresie odpisów aktualizujących aktywa

Author(s): Ewa Wanda Maruszewska / Language(s): English Issue: 12/2019

Flexibility of accounting norms (in the scope of asset write-offs) was introduced in order to enable entities to apply solutions adjusted to their specific character, creating+–* the possibility to use discrete decision-making in a way that undermines the theoretical foundations of accounting. The disfunction lowers the faithful representation of financial reports. The aim of this study is to analyse the perception of discrete accounting in the context of financial reporting. The study was conducted among part-time accounting students with the high level of previous accounting experience. The findings showed that the respondents were not eager to use write-offs for manipulation purposes but were strongly convinced that other accountants would behave unethically. They also suggested that faithful representation is not perceived as a social norm among accounting professionals and that the perception of asset write-offs differs depending on the group of assets. In the conclusion, the study indicated a gap between the theoretical foundations of accounting and their application in business practice.

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Strategii de imbunatatire a calitatii ofertei de produse si servicii

Author(s): Simona Felegean / Language(s): Romanian Issue: 9/2020

Meeting customer requirements by increasing the quality of products and services is becoming an increasingly complex problem once the standard of living is raising fact that leads to increased demands. Other two factors that impose intensification of quality concerns are the increasing of the pace of technical progress and competition. The growing focus on quality does not lead to simplification of the problem. Quality proves to be a technical, economical and social category of high complexity and finding a solution to the problems they raise means to attract an increasing number of people from the organization until everyone is involved. It is difficult to specify which author or country has ever used the concept of total quality because it has gradually developed in several states, the USA and Japan being the first. A.V. Feigenbaum coined the concept of „total quality” in his book „Total Quality Control” which was published in 1961 in New York. According to A.V. Feigenbaum “Total quality control is an effective system for integrating the quality development, quality maintenance, and quality improvement efforts of the various groups in an organization so as to enable production and service at the most economical levels which allow full customer satisfaction.” Total quality is thus seen as a way of achieving the firm’s main objective, maximizing profit by manufacturing the product in the „most economical possible” way so as to be accepted without reservations by the beneficiary.

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EVALUATION OF THE ADAPTABILITY OF SCIENTIFIC THEORIES FOR THE DEVELOPMENT OF ACCOUNTING INSTITUTE

Author(s): Nataliia Semenyshena,Nadiya KHORUNZHAK,Iryna Sadovska / Language(s): English Issue: 1/2020

This study is devoted to the development of theoretical foundations and the formalization of the method for assessing the adaptability of existing scientific concepts for the purposes of developing accounting, and is based on an analysis of the advantages and disadvantages of scientific concepts when applied to research on accounting and the development of its theory. The article uses empirical analysis for assessment of the feasibility of applying a specific scientific concept, formalized in accordance with reasonable criteria. These criteria include: grouping based on the presence of common features; analyzing the principles of compliance with the principles of the concept of accounting; and empirical assessment of the impact of the concept on the methodology of accounting through predicting the negative consequences of its application. Research results indicate that the application of various scientific concepts and theories in the development of accounting does not always contribute to the solution of accounting problems and tasks. In order to minimize the risks of choosing a false basis for scientific research in the field of accounting, a method for evaluating the effectiveness of the concepts of scientific change has been proposed. The novelty of the proposed approach is that, unlike the existing ones, it allows the mathematical identification of the concept’s adaptability and is based on digital values. Thanks to its use, an informed choice of the most effective concept for researching and solving accounting problems is ensured, which makes it possible to avoid choosing a false basis of scientific research.

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Maddi Duran Varlıklar ve Amortismanlar Açısından TFRS, BOBİ FRS, KÜMİ FRS Taslağı ve MSUGT'daki Uygulamaların Karşılaştırılması

Author(s): Alp Aytaç,Ümit Gücenme Gençoğlu / Language(s): Turkish Issue: 3/2020

Tangible fixed assets have an essential place in the balance sheet, and accurate calculation of costs, valuation, depreciation, and accurate presentation of related financial statements are crucial. There are regulations in Turkish Financial Reporting Standards (TFRS), Financial Reporting Standard for Large and Medium-sized Entities (BOBI FRS), Financial Reporting Standard for Small and Micro Entities (KUMI FRS) and General Communiqué on Application of Accounting System (MSUGT) tax applications related to tangible fixed assets. The purpose of this study, which is carried out by scanning standards and legislative provisions, is to identify similar and different aspects by comparing these regulations that form different reporting frameworks. In addition, emphasizing the differences and similarities between standards and tax regulations used in MSUGT applications and contributing to the literature and applications are among the aims of the study. As a result, even though there are many similarities within the framework of TFRS, BOBI FRS, and KUMI FRS draft, borrowing costs and delay interest separation issues are different among standards. However, there are essential differences between tax regulation and standards that aim informational reporting, especially in terms of depreciation and measurement in the following periods.

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Tryb rozpoznawania przychodów z umów o budowę zgodnie z MSSF 15 „Przychody z umów z klientami”

Author(s): Jerzy Gierusz,Artur Szumisz / Language(s): Polish Issue: 6/2019

Objective: To conduct an analysis of the methodology used to recognise revenue from construction contracts as per IFRS 15 “Revenue from contracts with customers.” An auxiliary goal is to compare and contrast IFRS 15 and the superseded IAS 11 “Construction contracts”. Research Design & Methods: A critical analysis of Polish and foreign professional literature and International Financial Reporting Standards. The article also draws on the author’s personal experience with implementing IFRS 15. Findings: IFRS 15 provides a five-step revenue recognition model which introduces two new important elements: 1) in the case of multiple deliverables – the obligation to split the contract into separate performance obligations, 2) the obligation to determine if transfer of control over the goods provided or services rendered takes place at a specific point in time or over a period of time. Implications / Recommendations: Implementation of IFRS 15 requires coordination of financial management with operating activities as well as a focus on forecasting and budgeting supported by IT systems which are tailored to the needs of construction project management. Contribution: IFRS 15 is a standard indicating the prospective orientation of financial accounting. It emphasises the key role of forecasts and budgets in the preparation of financial statements. It also integrates financial and management accounting.

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Factors influencing true and fair view when preparing financial statements under IFRS: evidence from the Czech Republic

Author(s): David Homola,Marie Paseková / Language(s): English Issue: 3/2020

Research background: Accounting records provide a wide range of data necessary for decisions of the management as well as for users of a company’s financial statements. IFRS represents one of the widely accepted accounting principles, often mentioned in relation to the preparation of high-quality financial statements. Purpose of the article: The aim of this paper is to identify the factors contributing to the occurrence of misstatements when preparing financial statements under IFRS. The subsequent goal is to identify the possible influences of such misstatements on the users of the financial statements. Methods: The research itself focuses on perceived problems in IFRS application in the Czech Republic. The total tested population is 193 Czech companies preparing their financial statements under IFRS. Descriptive statistics, the chi-square test of independence along with proportional tests, are used for the statistical data analysis. Findings & Value added: The results indicate that, while misstatements in accounting do not occur regularly, a statistical dependence can be shown between the frequency of misstatements occurrence and the average size of misstatements. The frequency of the subsequently identified misstatements is also proven to be statistically dependent on the average size of misstatements. The IFRS themselves are not proven to influence misstatement occurrences in financial statements, which is in contrast with previous studies. Managerial pressures, similarly to other studies, are proven by the research to be affecting the quality of accounting information. This paper broadens the literature on the factors influencing the quality of financial statements prepared under IFRS and simultaneously reaches conclusions disproving the frequently noted benefits of IFRS implementation.

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Audit Reporting Lag and Regulatory Compliance in Listed Financial Services Firms in Nigeria: A Cross-Sectoral Evaluation

Author(s): Khadijah Adeola Idowu,Jamiu O. Tijani / Language(s): English Issue: 3/2020

Motivated by existing scanty literature, this study comparatively evaluated ARL across four sub-sectors of the financial services sector in Nigeria. Using ex-post facto research design, it collected secondary data which spanned 2012 to 2018 from the annual reports of an adjusted population of forty-two (42) firms, spread across four sub-sectors, after applying filter on a population of fifty-three (53) firms. A single objective and hypothesis were specified. Statistical tools such mean, pie and line charts, Shapiro-Wilk (SW), Kolmogorov-Smirnov (KS), Brown-Forsythe (BF) and Analysis of Variance tests were employed to descriptively and inferentially analyse the data collected. Findings showed that average ARL differed significantly among the Banking, Other Financial Institutions, Insurance and Mortgage sub-sectors of the financial services industry in Nigeria (F (3,38) =4.990, p < 0.05), on which basis the study concluded that ARL in the four sub-sectors are significantly different, with strong implications for sub-sectoral stock performance. It was recommended that regulatory authorities of insurance firms (National Insurance Commission) and mortgage carriers, brokers and services (Federal Mortgage Bank of Nigeria) should step up their oversight functions, especially in the area of making the firms over which they superintend to report their financial results earlier.

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Neoliberal control devices and social discrimination: The case of Paris Saint-Germain football club fans

Author(s): Charles H. Cho,Floriane Janin,Christine Cooper,Michael Rogerson / Language(s): English Issue: 3/2020

Research Question: How is neoliberal control exercised over football fans? What is the effect of neoliberal control devices on football fans? Motivation: We draw upon Foucault’s work to explore the various disciplining control devices targeting Paris Saint-Germain Football Club (PSG) fans. At a time of increasing social strife in France, Yann Lorence was killed in a factional dispute between two PSG “ultra” fans groups in 2010. Following this, drastic measures were taken to tighten control over various PSG fan groups. After the acquisition of PSG by Qatar Sports Investments (QSI) in 2011, these control measures were reinforced to the point where they came under the scrutiny of the French commission protecting individual liberties (CNIL)—as one of them resulted in the exclusion of some fans directly from or around the stadium on reportedly “arbitrary” – but actually social – grounds. Idea: We explore the extent to which going one degree further into the market society and implementing a neoliberal rationality can impact social life. More specifically, we examine how social discrimination can be created and encouraged through neoliberal control devices. Data: We use both “netnographic” data and interviews with key actors and stakeholders in the football field. Tools: We examine and analyze the neoliberal control devices implemented by PSG management, in collaboration of the French government, in order to change the socio-demographics of its fan base and ultimately change its image and identity, to consider the operation of control systems from a Foucauldian perspective. Findings: The various methods of control exercised by and around the club significantly blurred the distinction between PSG as a private enterprise and the French state as a legislative/judicial entity. This resulted in fan self-exclusion and self-policing (“control of the self”), and also the enforced removal of a largely working-class portion of the club’s fans. Contribution: We contribute to the study of the articulation of “discipline” and “government” (the two major power techniques in Foucault’s work) and to the management control literature by showing how neoliberal control devices can discriminate against people on sociological grounds, thereby impeding the development of an equal and harmonious social life.

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The influences on Activity-Based Costing adoption as an optimal costing system design: Evidence from Saudi Arabia

Author(s): Abdulrahman Aljabr / Language(s): English Issue: 3/2020

Research Question: Under which conditions is the adoption of activity-based costing (ABC) beneficial to the business-unit and, hence, represents the optimal costing system design (CSD)? Motivation: Identifying the situations under which ABC is beneficial with regard to the performance of the business-unit and, thus, represents the optimal CSD is important in order to make a correct decision to invest in ABC. This necessitates the adoption of the matching form of fit when examining the relationship between the influential factors and ABC adoption as an optimal CSD due to its ability to reflect when ABC is beneficial and, therefore, indicate the optimal CSD. This study builds on Ittner et al. (2002) to examine this relationship from the standpoint of the matching form of fit, and also extends this line of research by examining the effect of the most key influential factors, using a sufficiently comprehensive multi-dimensional production complexity (PC) measure. Idea: This paper examines the role of the key influential factors on ABC adoption as an optimal CSD from the standpoint of the matching form of fit, using a sufficiently comprehensive multi-dimensional PC measure. Data: The data were collected from 200 Saudi manufacturing business-units. Tools: The questionnaire survey strategy was used to collect the data, which were then analysed using the residual analysis (RA) technique. Findings: Unexpectedly, the results of the RA showed that none of the examined key factors of competition, indirect costs, PC and information technology quality (IT quality) affects ABC adoption as an optimal CSD from the viewpoint of the matching form of fit. Contribution: This research contributes to the ABC adoption research by examining the situations under which ABC is beneficial and, hence, represents the optimal CSD through examining the impact of the key influential factors on ABC adoption as an optimal CSD from the standpoint of the matching form of fit.

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Environmental, social, governance (ESG), and financial performance of European banks

Author(s): Oana-Marina Batae,Voicu D. Dragomir,Liliana FELEAGA / Language(s): English Issue: 3/2020

Research Question: How do ESG and financial performance indicators vary according to different classifications of European banks? Motivation: Banks’ ESG performance and its relationship with corporate financial performance represents a field of continuous interest for researchers and practitioners. The results of previous studies are still mixed, either positive, negative, or even neutral. What’s new? The novelty of this paper is represented by the statistical comparison of variables that measure the ESG and financial performance of European banks based on three classifications that we propose (i.e. the geographical regions of Europe, functional currency, and cluster analysis on GDP and population of European countries, respectively). To the best of our knowledge, there are no studies applied to the banking sector, analyzing the selected variables between groups of banks according to the aforementioned classifications. So what? We contribute to the field by extending Thomson Reuters’ grouping of banks (Emerging and Developed Europe) with three more classifications. The comparison of ESG and financial performance data contributes to practice by highlighting which parts of Europe contain the banks with the highest and respectively the lowest values of ESG and financial performance, controversies, and audit fees. Therefore, the results will help investors, policymakers, regulatory bodies, bank managers, and auditors to acknowledge the significant differences within Europe and adopt appropriate measures that could improve the financial and sustainability performance of banks. Data: We collect data from Thomson Reuters Eikon, World Bank statistics, and EuroVoc for 108 European banks (81 from Developed Europe and 27 for Emerging Europe) for 2018, the most recent year on which all information is available. Tools: We conduct a cluster analysis on the macroeconomic variables of the study: the GDP per capita and the population. We used group tests and the ANOVA test as methods in analyzing the results. Findings and Contribution: We contribute with a quantitative study that fills the gap in the literature regarding significant differences that are obtained in ESG and financial performance of banks classified as Developed Europe versus Emerging Europe; Eurozone versus non-Euro countries; Western, CEE, Northern, and Southern banks; small GDP – large population and large GDP – small population clusters. Our methodology will improve future research in adopting better and more transparent classifications of companies analyzed at an international level.

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Reporting on Sustainable Development Goals. A score-based approach with company-level evidence from Central-Eastern Europe economies

Author(s): Elena-Mirela Nichita,Elena Nechita,Cristina Lidia Manea,Diana Manea,Alina-Mihaela Irimescu / Language(s): English Issue: 3/2020

Research Question: Which chemical companies from CEE countries are pioneers in both disclosing SDGs achievements and progressing in fulfilling self-imposed targets? Motivation: Revealing SDGs is unfruitful if it is not supported by relevant indicators to highlight progress against targets (EY, 2017; Schramade, 2017). The strategic importance of the chemical industry, one of the most diversified from all industries, creates sound circumstances for this sector to make known all efforts and contributions towards sustainability engagements (Aga, 2012; Zimara & Eidam, 2015). Idea: Beside financial reporting, currently businesses are encouraged to publish non-financial information to express their awareness about nature and human capital. The chemical industry should consider the SDGs a catalyst for significant business opportunities and a contributor for a better life, across sector and through cooperation with other sectors. Data: In this paper we used a set of panel data extracted from non-financial reports and websites of the 10 largest companies in the chemical industry operating in countries from Central-Eastern Europe: Czech Republic, Hungary, Poland, Romania, and Slovakia. Our analysis covers the period 2015-2019 and addresses the disclosure and progress on reporting SGDs. Tools: To assess the degree of disclosure regarding SDGs and the advancement alongside companies’ efforts to comply with UN goals, we carried out a textual and content analysis, then we developed a score, with qualitative and quantitative features, to deliberate the disclosure of SDGs information incorporated in reports. Findings: Our discoveries indicate that 63% of the analysed reports did not clearly mention the SDGs that were targeted by companies’ investments. This result noticeably points out that SDGs reporting is presented relatively dissimilar, with reference to structure and extent, among the analysed companies, even though they are part of the same industry. Contribution: We consider this paper may be valuable to scholars in their journey considering, assessing and developing original approaches in regard to researches about non-financial reporting, in general, and SDGs, in particular, nevertheless, to businesses to advance in their accomplishments and reporting on the topic of SDGs.

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The influence of emotional intelligence on auditor performance

Author(s): Richard G. Brody,Gaurav Gupta,Stephen B. Salter / Language(s): English Issue: 3/2020

Research Question: How does Emotional Intelligence influence auditor performance? Motivation: Emotional Intelligence has been researched as one of the critical factors that are linked to superior work performance. However, this research is still in its infancy with respect to auditors despite the fact that the auditing profession would benefit greatly from improving the work performance of its professionals. In this paper, we address this issue and lay the foundation for a future paper that would analyze the impact of increasing the emotional intelligence of auditors on their task performance. We hypothesized that emotional intelligence is positively related to auditor performance. Data: Undergraduate accounting and MBA students were selected to participate in this study. Sixty-nine participants completed the Emotional Intelligence inventory provided by Genos International, Australia and performed a simple audit activity designed by the authors for this study. Multiple regressions were utilized to analyze the data. Findings: The hypothesis was not supported, and the paper addresses this result as well as provides guidance to future researchers in this significant area. Contribution: Because of the challenges associated with this type of experiment as well as the lack of existing research in the area, this paper uses student subjects to provide initial feedback on the effectiveness of the instrument. The results will help guide future research and, as an added benefit, preserves the subject pool of practicing auditors.

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REA model, its development and integration as an enterprise ontology framework

Author(s): Alexey Nikitkov / Language(s): English Issue: 3/2020

Research Question: REA enterprise ontology framework, what is it good for? Motivation: The historical approach to accounting and management information system design was based on conventions expected by the end-users: debits and credits, accounting cycles, general ledger and journals, bank reconciliations, budgeting function, and select management reports. This approach resulted in gross inefficiencies, data-duplication, and inconsistencies, difficulty with system update, modification, porting, and restoration. An alternative system design theory has been in development since 1982, an approach that is easy to understand, formulate, document, and implement; an approach that applies a basic semantic model of structuring all information flow into a widely applicable enterprise ontology framework that facilitates economic activities and strategic planning for the whole enterprise. Yet, until now, this approach is insufficiently known and seldom utilized. Idea: Our purpose is to provide a comprehensive theory guide for anyone desiring to be acquainted with the REA. Data: We review 55 publications comprising dominant Resource-Events-Agents (REA) theory research. Tools: Methodologically, we obtain, classify, define, and discuss the content of major research streams within REA domain. Contribution: The paper's contribution is in structured and comprehensive review enabling a novice to REA reader time-efficient acquaintance with the intricacies and benefits of the ontology, and information system researchers with wide-ranging theory review in this domain. We conclude with a discussion of contentions and challenges surrounding REA theory and its future developmental directions.

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Information technology capability and firm performance in the era of Big Data analytics: Evidence from the United States

Author(s): Md. Jahidur Rahman,Ning Zhao / Language(s): English Issue: 3/2020

Research Question: This study investigates the relationship between information technology (IT) capability and firm performance in the 2010s, the era of big data analytics (BDA), in the context of US companies. Motivation: With the evolution of business intelligence and the proliferation of analytic tools that further improve IT capability, it is more important than ever to understand whether firms with stronger IT capabilities perform better. Idea: After categorizing firms into pairs of IT leaders and control groups, the performance of each pair of firms in each group was compared. Data: All data are publicly available from Compustat and InformationWeek (IW) 500. Tools: The Wilcoxon signed-rank test and regression analysis were used to examine how the performance of IT leaders and control groups changed during the 2010–2017 period. Findings: This results show no significant relationship between a firm’s IT capability and its performance in the sample of US companies during this period. Contribution: This study will help academicians and practitioners to better understand how the adoption and application of BDA derived from IT capability affects firm performance.

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Stosowanie controllingu w organizacjach funkcjonujących w Polsce; Szwajcarii i USA – analiza porównawcza

Author(s): Agnieszka Bieńkowska,Katarzyna Tworek / Language(s): English Issue: 6/2020

The purpose of the article is to provide knowledge on the similarities and differences in the use of controlling in organizations operating in Poland, Switzerland and the USA along with the main conditions of this use. This comparison in the indicated countries – so far not undertaken in the presented scope in the literature – is justified because controlling has not only a different history there, but also various solutions. The hypotheses formulated for the purpose of achieving the indicated goal were empirically verified on a sample of 2829 organizations: 1683 operating in Poland, 899 in Switzerland and 247 in the USA. Statistical analysis methods were used, including correlation analysis as well as a one-way analysis of variance and t-student analysis and χ2 test analysis. The presented results of the empirical research allow to show similarities and differences in the use of controlling in organizations functioning in the three examined contexts.

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The effect of IFRS application on turnover figures of Romanian companies

Author(s): Inesa TOFĂNICĂ,Emil Horomnea / Language(s): English Issue: 2/2020

Romanian accounting system had different development stages. The last one started when Romania accessed the European Union. As the EU member states had the obligation to issue financial statements of the listed companies using International Financial Reporting Standards (IFRS), Romania was no exception. As IFRS are different from national accounting regulations, it is expected that the reported turnover will be different under IFRS regulations compared to the national ones. In this paper we study to which extent the IFRS implementation has changed the accounting figures on turnover declared by Romanian listed companies. As the results show us, the majority of the companies have been neutral in what concerns the IFRS implementation, i.e., the reported turnover does not differ very much when different accounting regulations were applied (the national ones and the IFRS).

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Convergențe și divergențe privind raportarea financiară pe baza tabloului fluxurilor de numerar

Author(s): Nicoleta Ciobotaru,Roberta Petra Meszaros / Language(s): Romanian Issue: 2/2018

This work is composed of two parts, a theoretical and a practical one. The first part presents the cash flow statement from the theoretical point of view, and within the second part there are applied three statistical „chi-square” tests in order to see the opinions of different professional categories regarding the usefulness of this financial statement.

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