This article is one in a series of two publications concerning companies’ detection of accounting engineering … herein defined as accounting engineering. This model for analysis is meant to be employed in these aspects of initial … financial and accounting audit in a business enterprise that have to do with isolating the influence of variant accounting …

accounting standards and balance laws, and relates primarily to accounting theory and practice in Poland. Nevertheless, the …In this article, we analyze the relations between modern trends in accounting and the decisionmaking process based on … the classic profit-opportunity-cost-risk construction. In this aspect, four main types of accounting practices may be …

The issue discussed in the present paper is associated with a theoretical view of accounting engineering in which it is … possibilities are defined as the accounting policy of a given company. Keeping the accounts of a business enterprise in accordance … with the accounting engineering paradigm requires a full use of codified variant accounting. The accounting policy of a …

The article introduces the theoretical foundations of the author’s original concept of accounting engineering. We … assume a theoretical premise whereby accounting engineering is understood as a system of accounting practice utilising … differences in economic events resultant from the use of divergent accounting methods. Unlike, for instance, creative or …

ERPs particularly useful for management accounting processes and for specialists providing management information. This … article seeks to answer whether following the implementation of an ERP package the enterprise’s management accounting system … becomes more innovative and whether new, modern management accounting tools and methods are introduced. The ERP impacts on …

This article analyses the effects of mandatory International Financial Reporting Standards adoption in Poland. Our aim … is to determine how market participant reacted to the new accounting standards on the year of the adoption and whether …

from Contracts with Customers implementation in Poland has affected earnings management that uses discretion in revenue … sample of 80 entities from four industries listed on the Warsaw Stock Exchange (WSE) in Poland from 2016 to 2019. Caylor … reporting losses. The research results did not confirm that the IFRS 15 adoption in Poland influenced revenue-based earnings …

Poland to interpret the term “probable” used in IFRS to establish the threshold for recognition of various accounting …The objective of this paper is to specify in which way Polish accounting professionals manage to interpret “in context …” verbal probability expressions (VPEs) from IFRS. Taking into account the Polish accounting professionals attachment to the …

This study investigates whether national culture influences judgments made by Polish and British accounting …. The motivation for this research was provided by the inference that IFRS may not be suitable in Poland because it is a …-Gray framework, influences interpretation of uncertainty expressions that require accounting judgment. We find no support neither for …