The article presents the results of the project regarding the development of the requirements to controllers' professional competences. The aim of the empirical part of the study is to assess the current situation in Poland in this field. During the study, opinions of two expert groups are...

The aim of the paper is to examine the impact of environmental, social and corporate governance (ESG) responsibility on the short- and long-term cost of debt. Linear regression was applied to a unique dataset on CSR and cost of debt for 300 companies recognized in 2017 by Corporate Knights as...

Polish Abstract: Cel – Celem artykułu jest określenie zależności między wprowadzanymi innowacjami a zyskiem ekonomicznym w przedsiębiorstwie. Metodologia badania – Badanie przeprowadzono na grupie 62 komunikatów informujących o wdrożeniu innowacji, wyemitowanych w okresie od...

The aim of this paper is to ascertain, from the normative (“should be” – academic experts) and business practice (“is” – management accountants) perspective, whether and to what extent management accountants' competence requirements differ between the Czech Republic and Poland and if...

The article presents the results of the project regarding the development of the requirements to controllers’ professional competences. The aim of the empirical part of the study is to assess the current situation in Poland in this field. During the study, opinions of two expert groups are...