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Informacje środowiskowe w skonsolidowanym sprawozdaniu finansowym wybranych spółek giełdowych branży energetycznej w Polsce –analiza porównawcza

Author(s): Iwona Majchrzak,Bożena Nadolna / Language(s): Polish Issue: 110/2020

Purpose: The article compares the scope and place of disclosure of valuable environmental information in the annual consolidated financial statements of the largest listed companies in Poland's energy sector.Methodology/approach: The empirical study used content analysis of the consolidated statements of the examined entities and comparative analysis.Results: The study showed that the largest publicly traded companies in the energy sector disclose similar groups of environmental information, but where they were presented and the detailed content were more varied. The information is presented in different parts of the financial statements, often in several different layouts and forms. Due to this approach, users of financial statements are required to group and compile the information on their own in order to compare it. This is not conducive to the transparency and some-times even the credibility of comparative environmental information between individual companies. Thus, it may negatively impact investor decisions.Research limitations/implications: This study should be extended to compare the published environmen-tal information contained in the consolidated financial statements of companies from other industries whose activities have a significant impact on the natural environment.Originality/value: The research is innovative, as it indicates the scope of valuable information in the field of the natural environment that should be taken into account when standardizing the financial reporting of companies.

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CSR accounting ‘new wave’ researchers: ‘step up to the plate’… or ‘stay out of the game’

Author(s): Charles H. Cho / Language(s): English Issue: 4/2020

Recent discussions at accounting conferences and workshops suggest that academics are ‘deeply divided’ on the role and purpose of corporate social responsibility (CSR) accounting. This ‘rift’ has been created by moves from mainstream accounting researchers to contribute to a body of evidence that is almost 50 years old without—many believe—being cognizant, or even respectful, of the work that has gone before. The existing work by CSR accounting scholars puts sustainability of the planet at its core, rejecting narrow or instrumental approaches to the fundamental issues; in contrast, more recent ‘capital market-based’ work takes investor-centric, or market-driven approaches to ‘sustainability’ and CSR. While there are calls for greater understanding of, and empathy for, each other’s views and perspectives, this essay identifies some particular pain-points, and calls for new wave researchers—those who recently ‘(re)discovered’ CSR accounting research—to ‘step up (to their plate)’ or simply ‘stay in their own lane (or, out of the game)’.

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Does value added of intellectual capital influence voluntary disclosure? The moderating effect of CSR practices

Author(s): Jamel Chouaibi,Salim Chouaibi / Language(s): English Issue: 4/2020

Research Question: Does the effect of corporate social responsibility (CSR) practices and value added of intellectual capital (VAIC), is contingent on the intellectual capital (IC) information disclosure policy adoption in the Environmental, Social and Governance (ESG) companies? Does CSR have a moderating effect on the relationship between VAIC and IC disclosure? Motivation: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure.Idea: This study examines how CSR practices moderate the relationship between the added value of intellectual capital (VAIC) and voluntary disclosure of IC in the world's most committed ESG companies in business ethics. Data: The data were collected from Thomson Reuters ASSET4 database from four countries to analyze data of 153 listed companies selected from the Environmental, Social and Governance (ESG) index between 2015 and 2019.Tools: To test study’s hypotheses, we applied linear regression with a panel data using the Thomson Reuters ASSET4 database. Findings: Two main results can be derived: First, the integration of CSR into company strategy is positively associated with voluntary IC disclosure. Second, the interaction between CSR practices and VAIC is a determinant of this type of disclosure to reduce the asymmetry of information and the conflict of interest. Contribution: The majority of the literature has examined the effect of value added and social responsibility on the overall transparency of the business while neglecting their effect on the voluntary intellectual capital disclosure. Our study seeks to fill this gap by testing the moderating effect of socially responsible practices on the relationship between VAIC and voluntary IC disclosure. This paper is the first comprehensive attempt to analyses the interaction between CSR practices and VAIC with voluntary IC disclosure.

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Perceived use of accounting information and practices of accounting in micro enterprises of developing countries

Author(s): Zakir Hosen,Takibur Rahman,Mamun ur Rashid / Language(s): English Issue: 4/2020

Research question: What is the perceived use of accounting information and current practices of accounting in micro enterprises? Motivation: Business decisions are more accurate and focused if they are made based on reliable information, for instance, accounting information. However, the use of accounting information in decision-making varies among the business entities, which is even poor in micro enterprises in developing countries.Idea: This study aims to examine perceived use of accounting information in decision-making and current practices of accounting in micro enterprises of Bangladesh.Data: The data include the characteristics of owner and business, perception on accounting systems, the use of accounting information (ACI) in decision-making and the current accounting practices collected from 148 respondents. Tools: The data are analyzed using standard descriptive statistical tools and multivariate regression. Findings: We find that the perception regarding the use of ACI in decision-making is low. Furthermore, the existing practices of accounting in surveyed entities are very low. The key practices, in terms of weighted mean, are cash reconciliation and practices of budgeting. Furthermore, the number of employees in the enterprises has a positive significant relationship with the perception regarding the use of ACI in decision-making. Besides, enterprises practicing accounting have higher performance. In addition, the size, and the nature of business have statistically significant positive effects on turnover.Contribution: This study may help stakeholders in understanding the role of accounting in business decision-making and its impacts on financial performance of the micro enterprises in developing countries.

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A structured literature review of corporate governance and performance research within an emerging country setting

Author(s): Camelia Iuliana Lungu,Pompei Mititean,Chiraţa Caraiani,Daniela Constantinescu / Language(s): English Issue: 4/2020

Research Question: The research proposition is to identify the particular interest of researchers, their work visibility and features, as well as the trend in the literature for corporate governance and corporate performance area of research from an emerging country perspective.Motivation: The relationship between corporate governance and company performance is a widely debated topic in the literature. Regardless of the popularity of the topic addressed in the accounting literature, little research focused on carrying out a structured literature review in emerging countries. Idea: The objective of this study is to debate on the relevance that the Romanian researchers has given to the study of the corporate governance and performance relationship. Data: The database selected for the research is Web of Science, counting a total number of 114 papers included in the study. Tools: A Structured Literature Review (SLR) is conducted, analysing the research published by the Romanian academics, referring to corporate governance and the performance of the companies.Findings: The results illustrate multiple waves both in the interest of the researchers, as well as in the validation of their research. Most of the studies engage a quantitative methodology, focusing on the national companies’ policies of corporate governance. Furthermore, the authors concentrate within three main universities in the country. Contribution: This paper provides an approach to discover under-investigating topics and methods, thus being a starting point for researchers who will further study this subject. It may have direct implications especially in the academic environment of the European emerging countries.

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Tax professionals’ role and ethics during a period of economic crisis in a small European country

Author(s): Michail Pazarskis,Athanasia Karakitsiou,Andreas Koutoupis,Despoina Sidiropoulou / Language(s): English Issue: 4/2020

Research Question: This paper analyses the role and ethics of tax professionals in the collection of public revenue from business activity during a period of economic crisis in Greece. Motivation: We attempt to analyse the respective influences of a corporate environment and personal beliefs on tax professionals’ ethics as well as the consequences of economic crisis. Idea: The paper employs a modified experimental questionnaire from Bobek & Radtke (2007) for the US. This questionnaire is adapted for Greece during a period of economic crisis. Data: Addressees of the questionnaire were tax professionals of two categories: certified public accountants and accountant/tax consultants, both of which are responsible for determining the amount of taxes owed to the Greek Independent Public Revenue Authority (IPRA). Tools: Results were reached by submitting the results of a questionnaire to a multiple-correspondence analysis based on the Burt matrix. As the size of the sample is rather small, in order to avoid any bias the study employs a resampling procedure based on the k fold validation method. Findings: The results of the survey showed that the main causes of ethical dilemmas are problems with clients such as pressure from clients, client-retention concerns and misunderstandings with clients. The major factor contributing to the resolution of an ethical dilemma is the experience of the tax professional. A significant percentage of respondents believed that their level of morality had increased during the period of economic crisis, making them more compliant with relevant tax rules. Contribution: This study contributes to business ethics and helps reinforce them, thereby contributing to the increase in the public revenues, which can help a economy to emerge faster from an economic crisis. Also, we recommend the targeting on in-house ethics training and explicitly including rewards and sanctions regarding ethical behavior in performance evaluation systems in tax professionals’ firms.

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Are controlled companies underperforming?

Author(s): Linh Le,Dongfang Nie / Language(s): English Issue: 4/2020

Research Question: Are controlled companies underperforming in the United States?Motivation: Anecdotal evidence shows that the average market capitalization of controlled firms increased from $8.3 billion in 2005 to $20.6 billion in 2015. Given the rapid increase in capitalization, the group of controlled companies has become an important player in the US capital market. However, little is known about controlled companies. Idea: We examine whether controlled companies are underperforming relative to non-controlled companies in the United States.Data: The data sample consists of 351 listed companies in the United States for the fiscal year 2014.Tools: 176 controlled companies were manually collected by performing the keyword search “controlled company” from the U.S. Securities and Exchange Commissions (SEC) website via “www.seekedgar.com/”. Specifically, we search “controlled company” from proxy statement DEF 14A. Each controlled company is verified after reading through the proxy statement.Findings: Using 176 controlled companies and 176 random sampled non-controlled companies, we find that controlled companies are underperforming compared to non-controlled companies.Contribution: To the best of our knowledge, we are the first to collect the group of controlled companies in the US and we are among the first to study how firm performs under the type II agency problem (Pantzalis et al. 1998). We contribute to the stream of literature on how ownership structure (e.g., family-controlled firms) affects firm performance (Anderson & Reeb, 2003). Consistent with the findings from family-controlled firms, we show that ownership structure affects firm performance. Out study sheds light on the important role of controlled companies in the US capital market.

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Performance audit in the vision of public sector management. The case of Romania

Author(s): Aurelia Ştefanescu,Cristina-Petrina TRINCU-DRĂGUŞIN / Language(s): English Issue: 4/2020

Research Question: What is the impact of the performance audit missions on the activity of the Romanian public institutions?Motivation: Public resources' management and use, public sector entities' performance, in the context of the economic environment turbulences and of the complexity and heterogeneity of the public services demand are of interest to a wide range of interested parties. Thus, the informational valences of the performance audit represent for the public sector management, a credible and relevant information source to substantiate the decision-making process focused on performance and circumscribed to the community members.Idea: The paper includes an empirical research on the investigation of the public sector management perception regarding the impact of the performance audit missions performed by the Romanian Court of Accounts, on the public institutions activity.Data: Information regarding the performed missions and the entities subject to performance audit was collected by reviewing the Romanian Court of Accounts' portfolio of publications (available online on the institution's official website). The email addresses of the respondents were collected by consulting the official web pages of the audited entities (contact section).Tools: The research is based on the study of the public sector management’s perception regarding the performance audit missions performed by the Romanian Court of Accounts. In this regard, we developed and disseminated questionnaires to the management of public sector entities subject to performance audit within the period 2015-2019. Complementarily, in order to identify the tendencies and the respondents’ homogeneous perceptions, the descriptive analysis is completed by cluster analysis and multidimensional scaling. Data processing, clustering and the results’ analysis were performed using the SPSS statistical software.Findings: The research results show that performance auditing contributes to improving the economicity, efficiency and effectiveness in the public resources use, but its usefulness is inversely proportional to the professional experience of the respondents within the audited entity. The respondents also consider that the performance audits’ objectives are appropriate to the sensitive areas related to the activity of public institutions, and their results provide a fair image regarding the public resources' management and use. Concerning the performance audit reports, the respondents consider them objective, rigorous, credible, and the collaboration and communication of the auditors with the entity are appreciated as successful elements of the performance audit missions.Contribution: The paper adds value to the specialized literature, given that the performance audit issue in the vision of the public sector management has not been addressed in Romania, being also limited internationally. The research results are also of interest to both the professional and the socio-economic environment, concerned with the public sector entities performance.

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Family conflict and non-family managers in family business: A Pitch

Author(s): Nikola Rosecká,Ondřej Machek / Language(s): English Issue: 4/2020

From the research viewpoint, conflicts in family firms belong to very challenging research areas. At the same time, the literature is fragmented, and it is not easy to identify and articulate a clear research question in this research domain. Based on Faff’s (2015, 2019) pitching research template, we develop a real pitch and describe our experience with its use from the student’s and supervisor’s viewpoints. The research question is: “What is the role of non-family managers in family conflicts in family firms?” This pitching research letter also presents personal reflections on the pitching template application.

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Impact of YouTube advertising on purchase intention: A Pitch

Author(s): Maryam Rehman,Haroon Iqbal Maseeh / Language(s): English Issue: 4/2020

Internet technology has proved its worth in every field of life. Due to its vast penetration, organisations started using this technology as a marketing platform. YouTube is one of the online platforms which is subscribed by millions of users and has become a reliable chanel for advertising. However, the understanding regarding the effectiveness of YouTube advertising remains limited. Accordingly, this PRL applies the pitching template developed by Faff (2015; 2019) to an academic project titled “Impact of YouTube Advertising on Purchase Intention”. In this PRL, researchers develop a framework for a research project to identify the core elements of the research. This letter consists of introduction section, followed by pitchers’ brief commentary and personal reflection on pitching exercise.

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Kulturotwórcza rola controllingu

Author(s): Tomasz Piwowarski / Language(s): Polish Issue: 11/2020

Celem pracy jest zbadanie, czy wdrożenie systemu controllingu może wpływać na kształt kultury organizacyjnej przedsiębiorstwa. Badania przeprowadzono wśród małych, średnich i dużych firm z branży automotive, sektora finansów oraz produkcji przemysłowej. Przyjęto podejście etnograficzne, co oznacza, że badania miały głównie charakter jakościowy, w formie nieustrukturalizowanego wywiadu antropologicznego. Uzyskany w ten sposób tekst etnograficzny stanowił klucz do zrozumienia kultur badanych przedsiębiorstw. Istotną metodą badawczą była także obserwacja uczestnicząca, która umożliwiła autorowi dostęp do tak zwanej wiedzy cichej – tacit knowledge. W wyniku przeprowadzonych badań wyłonił się obraz przedsiębiorstw z silną kulturą organizacyjną, dla których controlling stanowił ważną część ich tożsamości. W podsumowaniu pracy autor przedstawił zestawienie zidentyfikowanych controllingowych artefaktów oraz wynikających z nich kulturowych wartości.

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Complexitatea valorii juste si riscul de audit

Author(s): Adela Deaconu,Ioana Ciurdaș,Carmen Giorgiana Bonaci / Language(s): English,Romanian Issue: 161/2021

This paper checks if the auditors in an emergent context, where the fair value (FV) concept, its implementation and audit are relatively new, are aware of the estimation risk induced by the valuation process (the FV provider and FV disclosure), depending on the quality of internal control (IC). An experiment was applied to a group of auditors and master students, using two elements pertaining to FV reporting: “Valuation attributes and sensitivity of data”, respectively “Methods, assumptions and model”. This experiment revealed that: (1) FV audit risk is lower when the estimation is made by an external, instead of an internal valuator; (2) the master’s students, compared to more experienced professional auditors, manifest an overconfidence in the external Valuation Report in terms of valuation attributes, data availability and solutions adopted to test the sensitivity of value; (3) the audit risk is lower when the valuator is external and hence the auditors verify in detail the information provided in the Valuation Report as inputs and methods applied; (4) when IC is strong as quality, the verification of methods, assumptions and model induces for auditors a higher risk than the other FV disclosed component, valuation attributes and sensitivity of data, in the case of management estimation.

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Approaches to the Organization of International Accounting in Russian Enterprises

Author(s): Ekaterina V. Surkova,Galina Skachko,Larisa K. Nikandrova,Maria M. Starkova,Nina F. Sakharova / Language(s): English Issue: 1/2021

The article discusses current issues of transformation of accounting information in accordance with international financial reporting standards (IFRS). This study is primarily aimed at developing approaches that determine the need for Russian enterprises to provide accounting information comparable at the international level. The authors analyze methods of transferring data from the Russian Accounting Standard (RAS) to IFRS. The methods used to form financial statements in accordance with IFRS are discussed. The issues of the application of these methods, as well as their advantages and disadvantages, are discussed. The author's approach to the selection of the optimal method of transformation is proposed taking into account the individual needs of organizations.

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Contextualizing cost system design: A literature review

Author(s): Shahinaz M. Ibrahim,Ibrahim M. El Sibai,El Din Bassant Badr / Language(s): English Issue: 1/2021

Research Question: What are the measures or proxies used to evaluate Cost System Design (CSD) performance in the literature? What are the contextual factors studied in relation to CSD in the literature? Motivation: Evaluating the effectiveness of a cost system design should be linked to how the cost information produced would impact managerial decision making in an organization. Unfortunately there are no common measures or proxies for evaluating CSD functionality across different studies and contexts. This calls for further research for defining evaluative criteria suitable for various cost systems in addition to exploring the varying impact of different contextual factors on CSD.Idea: This paper reviews how CSD functionality measurement have changed over time reflecting different relationships with various contextual factors through analysing and synthesising extant cost accounting literatureData: Review of relevant papers reporting empirical results (quantitative and qualitative) published in various accounting journals during the periods of 1987 to 2020. Tools: Qualitative review of relevant papers Findings: The review revealed that majority of the studies are contingency based, CSD sophistication measurement evolved from distinct choices of cost systems to more structural characteristics and critical attributes of system characteristics. The paper points out to the need for more comprehensive conclusive framework for evaluating CSD performance assessing the impact of different contextual factors on cost system functionality and firm performance.Contribution: This review contributes to existing cost accounting literature by reviewing and analysing different measures of CSD functionality in general without stressing a particular cost system.

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Environmental, social and governance disclosure associated with the firm value. Evidence from energy industry

Author(s): Daniela Constantinescu,Chiraţa Caraiani,Camelia Iuliana Lungu,Pompei Mititean / Language(s): English Issue: 1/2021

Research Question: Is there an association between ESG factors disclosure and the firm’s value for the companies acting in energy sector?Motivation: Identifying whether a connection exists between the ESG factors disclosure and firm’s value is a current and much debated matter, with a focus on the presentation of non-financial information. The necessity of demonstrating the existence of an association is based on the inclusion of non-financial information in the company’s corporate reporting combined with financial information. Non-financial information presents the long-term prospects of a company and is focused on the value creation process, as opposed to financial information which is limited to historical data and short-term goals such as profit maximisation. In order to describe the value creation process, the company is analysed from different stakeholders’ points of view (customers, suppliers, employees, local community, government, environments activists, etc.) and the interdependencies created between the company and these stakeholders. Therefore, by choosing to present a more holistic view of a company, the management of the company may attract new capital from investors by showing that there is a positive association between ESG factors and firms’ value (Sadiq et al., 2020; Wong et al., 2020).Idea: This paper assesses the possibility of an association between ESG factors and firm’s value by developing two linear regression models.Data: The data used for the research was collected from Thomson Reuters platform based on Top 100 Global Energy Leaders established by the analysists from Thomson Reuters.Tools: The SPSS statistic program was used to apply the two research models on the data collected.Findings: The main findings of the research is that there is an association between ESG factors disclosure and firm’s value, and based on the type of the connection (positive or negative), companies may include aspects regarding non-financial information, namely ESG factors, which could attract new capital.Contribution: This paper contributes to the previous research conducted on the disclosure of ESG factors and its influence on firm’s value by showing that there is an association between ESG factors disclosure and the value of the company. The evidence obtained based on the two research models applied to the dataset may persuade the management of the companies to include non-financial information in their corporate reporting.

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Perspectives of Romanian accounting professionals on Integrated Reporting

Author(s): Ioana Sofian / Language(s): English Issue: 1/2021

Research question: Are Romanian accounting professionals able to face the challenges of integrated reporting? Motivation: Human beings are present in each phase of implementing integrated reporting and/or preparing the integrated report. In other words, the evolution of integrated reporting relies very much on the humans’ subjectivity and interaction. Idea: This paper aims to identify the perspectives of Romanian chartered accountants and financial auditors on the concepts of integrated reporting and integrated report. Data: A questionnaire was prepared and sent via e-mail to accounting professionals. Tools: An analysis of the responses (both, structured and unstructured) received via Google Forms was performed. Findings: Romanian accounting professionals are not very participative at this type of studies and have a small, general and framework-related knowledge on integrated reporting. Romanian companies are neither prepared, nor in need to adopt integrated reporting. Contribution: This study offers an East-European perspective on integrated reporting and it relies on the persons traditionally responsible for the company’s annual reporting; both aspects were never approached before in the literature.

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Accounting harmonization measurement: the case of non-banking financial institutions in Romania

Author(s): Denis Adrian Levanti,Ileana Cosmina Pitulice,Aurelia Ștefănescu / Language(s): English Issue: 1/2021

Research Question: What is the degree of formal harmonization between IFRS and the national accounting framework currently applied by the non-banking financial institutions (NBFI) in Romania?Motivation: Measuring the degree of formal accounting harmonization is beneficial in the context of the first-time adoption of IFRS by NBFI in Romania (2019 – 2022 for information purposes and starting with 2023 as basis for accounting). Despite the popularity of the accounting harmonization topic at the level of international literature, few studies envisage the particular cases of emerging countries, and especially of institutions operating in the financial services sector (banking and non-banking).Idea: The objective of this paper is to evaluate the degree of harmonization between IFRS and the Romanian accounting framework currently applied by NBFI. Dissimilarities between the accounting policies under the two GAAPs are described and discussed.Data: Sample for review consists of 38 accounting topics, selected from: IAS 1 “Presentation of financial statements”, IFRS 1 “First time adoption of IFRS”, IFRS 9 “Financial instruments”, IFRS 16 “Leases” and IAS 12 “Income taxes”. Tools: Jaccard’s similarity coefficient was used to measure the formal harmonization between IFRS and the Romanian accounting framework applicable to NBFI.Findings: Based on the analyses conducted, a 38.89% similarity coefficient was determined. The areas where the accounting principles are the most compatible relate to the presentation of financial statements and the accounting by lessors. The most significant dissimilarities relate to the accounting principles for the classification, measurement and impairment of financial assets. Contribution: Enrichment of the literature in the field of formal accounting harmonization, as well as of the studies focused on institutions operating in the financial services sector, their number being currently limited. The results obtained provide valuable insights to both, representatives of the academic environment, as well as professionals within NBFI, with regards to the main differences between IFRS principles and the national accounting framework currently applied and specific adjustments to be performed when preparing the first set of IFRS financial statements.

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The behavioral intention to adopt XBRL in the accounting firms: Tunisian context

Author(s): Helmi Hentati,Manel Borchani Maktouf,Neila Boulila Taktak / Language(s): English Issue: 1/2021

Research Question: What are the factors that influence the intention of Tunisian accounting firms to adopt the "XBRL" accounting information system? Motivation: The low level of awareness about XBRL adoption especially in developing countries and the latest developments of this information system in favor of Artificial Intelligence which should be considered as a motivational tool for adoption.Idea: the choice to adopt an innovation depends on several factors. This study uses the technology acceptance model theory to examine intentions in order to explore the factors influencing adoption of XBRL technology. Data: The survey data was collected by means of a self-administered questionnaire sent to accounting firms. Tools: Logistic regression, which allowed us to test the influence of each factor in three categories: technical, organizational and environmental on the behavioral intention to adopt XBRL.Findings: Perceived benefits and a qualified staff among the main motivating factors for XBRL adoption as well as mimetic and normative pressure can be a source of reinforcing adoption intentions. However, the communication factor is suggested as an unexpected demotivating factor for XBRL adoption. Contribution: we have two contributions: the first one managerial for regulatory authorities or business owners in order to encourage the intentions of the adoption of this accounting information system and other similar technologies. The second contribution to the previous literature since we have used new data collected from Tunisian companies and present new results in a developing country context.

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Do financial technology firms influence bank performance? A reverse engineered pitch

Author(s): Nurhastuty Wardhani / Language(s): English Issue: 1/2021

This brief essay uses the pitching research initiated by Faff (2015, 2019) to find a new research direction in financial technology (Fintech). The pitch structure underscores the key components of research strategically. The objective of this study is to explore a new area by adopting the reverse-engineering method. The author believes that this method provides the fastest way to learn and research the new topic without leaving the root of the old one.

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The relationship between TQM and business performance: The mediating role of innovation performance and organizational learning culture: A pitch

Author(s): Hafiz Ahmad Ashraf / Language(s): English Issue: 1/2021

This pitch research letter (PRL) is shaped by the pitch mold initiated by Faff (2015, 2019), for the proposed research project on the relationship between total quality management (TQM) and business performance: The mediating role of innovation performance and organizational learning culture (OLC) in developing countries. The beginning includes the antecedents enforcing my pitch motivations for doing pitch work. This PRL shows that pitch template is a modern style of researching as it starts from the proposal and has the power of dissertation defense. This PRL will shadow some of my research work and some personal reflections about the importance of the pitch template.

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