Accountancy as a public service – evidence from Poland
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Date
2011
Journal Title
Journal ISSN
Volume Title
Publisher
Видавництво Львівської політехніки
Abstract
The article attempts to present nowadays Polish
accountancy profession’s perception with special regards to
public service. Nowadays, accountant provides data and
takes active part in decision – making process in an
enterprise. It should be emphasized that preparing financial
statements is not only a process of implementing different
techniques. It also requires social awareness with respect to
area where business is done. Social awareness is one of
characteristics that constitutes accountancy occupation as a
profession [6].
The article also describes the results of a survey
conducted among 213 participants, mainly graduate and
postgraduate accounting and finance faculty students.
Results of the survey proved that accountancy profession is
regarded as public trust service, not only by employees
working in financial department,s but also by those who do
not deal with finance and bookkeeping issues within their
work.
Description
Keywords
accountant, public trust, accountancy profession, public service, professional ethic
Citation
Maruszewska E. W. Accountancy as a public service – evidence from Poland / Ewa Wanda Maruszewska, Sabina Kołodziej // Економіка і менеджмент : матеріали ІI Міжнародної конференції молодих вчених ЕМ-2011, 24–26 листопада 2011 р., Львів, Україна / Національний університет "Львівська політехніка". – Львів : Видавництво Львівської політехніки, 2011. – C. 168–171. – (3-й Міжнародний молодіжний фестиваль науки). – Bibliography: 9 titles.