Title:

Perception of discretionary accounting for business combinations. An ethical approach

Group publication title:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

Title in english:

Postrzeganie uznaniowych regulacji rachunkowości w obszarze połączeń jednostek. Perspektywa etyczna

Creator:

Maruszewska, Ewa Wanda

Description:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2020; vol. 64, nr 8, s. 83-92

Abstrakt:

This paper investigated how Polish students of accounting perceive the lack of precision of accounting regulations for business combinations. It was hypothesized and confirmed that young accountants show the propensity to exercise discretion in the accounting for business combinations to the detriment of faithfulness of financial information. The study is based on a survey questionnaire of 91 accounting faculty students. The responses suggest that the unethical usage of flexibility in accounting is justified by many situational factors. Although it is difficult to generalize the results, the findings are useful in demonstrating how ethical enhancement is needed in both education and accounting regulations

Publisher:

Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu

Place of publication:

Wrocław

Date:

2020

Resource Type:

artykuł

Resource Identifier:

doi:10.15611/pn.2020.8.07

Language:

eng

Relation:

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu = Research Papers of Wrocław University of Economics; 2020; vol. 64, nr 8

Rights:

Pewne prawa zastrzeżone na rzecz Autorów i Wydawcy

Access Rights:

Dla wszystkich zgodnie z licencją

License:

CC BY-SA 4.0

Location:

Uniwersytet Ekonomiczny we Wrocławiu