The purpose of this article is to evaluate the legal regulations and practice of presenting energy certifi-
cates and CO2 emission allowances by the largest energy companies operating in Poland. The ...starting point for solving the research problem was to present the nature of the indicated instruments also from an accounting perspective. Similarities can be noticed in terms of both the intention to create these instru-
ments and how they function, despite their dependence on completely separate legal regulations. The following analysis of the financial statements prepared both according to Polish Accounting Law and IFRS showed a lack of a unified approach to identifying and presenting the discussed components in the financial statements. According to the author, this is primarily due to the extremely complicated way the instruments operate analyzed from the point of view of financial and accounting staff. The considerations have been supplemented with the author's recommendations related to the need for common solutions in the form of National Accounting Standards guidelines created in close cooperation with enterprises and organizations related to the energy industry.
The purpose of this article is to evaluate the legal regulations and practice of presenting energy certifi-cates and CO2 emission allowances by the largest energy companies operating in Poland. The ...starting point for solving the research problem was to present the nature of the indicated instruments also from an accounting perspective. Similarities can be noticed in terms of both the intention to create these instru-ments and how they function, despite their dependence on completely separate legal regulations. The following analysis of the financial statements prepared both according to Polish Accounting Law and IFRS showed a lack of a unified approach to identifying and presenting the discussed components in the financial statements. According to the author, this is primarily due to the extremely complicated way the instruments operate analyzed from the point of view of financial and accounting staff. The considerations have been supplemented with the author's recommendations related to the need for common solutions in the form of National Accounting Standards guidelines created in close cooperation with enterprises and organizations related to the energy industry
The subject of this article is decision making in accounting. The deliberations began with the presentation of the main assumptions of the theory of decision. Then the author presented the location ...of accounting in the light of the above mendioned theory. The last part of the paper shows the key aspects of research on judgment and decision making in accounting.
The changes that are currently taking place in economic sciences cannot remain
without effect on accounting. The purpose of this article is to present the role of behavioural
accounting research in ...management accounting as a vital trend which has been developing
in response to the shifting fundaments at the base of economics. The proposed aim has been
achieved applying critical analysis of domestic and international literature in the field of
economic sciences, including accounting and behavioural science. At the beginning, the text
shows the origin of behavioural research in economic sciences. Then, the essence of behavioural
research in accounting is highlighted, as a vital, prospective trend in accounting research.
Finally, emphasis is placed on the role of behavioural research in management accounting,
with particular attention given to the pillars of the contemporary studies.
The natural implication of growing importance of sustainable development and Corporate Social Responsibility was the need to develop a system of accounting solutions, which could provide information ...on the methods and results of the implementation of the above concepts in economic entities. The purpose of this article is to present the origin of the concept of sustainable development and its impact on accounting. The text elaborates on the genesis of the concept of sustainable development and CSR. Further attention is focused on the role of accounting in the implementation of the above-mentioned ideas and highlights the related dilemmas.
The process of improving financial reporting plays an extremely vital role in today’s fast changing reality. The aim of the present article is to explore the essence and dilemmas associated with the ...concept of narrative reporting. Adopting such perspective requires selecting adequate research method, which, in this case, is the critical descriptive analysis. The fundament for present considerations will be the study of the essence of accounting and corporate financial reporting. Further analysis will focus on the factors determining the contemporary shape of these two concepts. The consecutive part of the article is devoted to the notion of narrative reporting, with particular attention given to its most advanced form, that is integrated reporting. The final part of the text highlights the strengths as well as critical voices regarding narrative reporting and shows the conclusions that can be drawn from the application of such analytic approach.
The financial reporting is considered to be a ‘universal’ language of business, the efforts to harmonize and standardize it are dictated by conviction, that the usefulness of financial and ...non-financial information delivered this way can be improved and might facilitate comparisons of companies operating around the world, etc. However, the real perception of information generated by financial statements is made by real people, not by the economic model of homo oeconomicus, that is why psychological and cultural factors are extremely important in the analysis of this process. There is a lack of comprehensive studies on this subject. Most of publications are contributory.The research is based on the critical review of the subject literature and using mostly the method of induction, the impact of selected cultural conditions on the formulation of expectations on the content of the financial statements is examined and proved. The example of Muslim countries is used as the beginning of series of articles in the taken subject.
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