On the Use of Quantitative Methods in Accounting Research in Poland
This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having “accounting” in their title, as well as the leading Polish journal on accounting research...
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Main Author: | |
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Format: | Article |
Language: | English |
Published: |
University of Warsaw
2022-11-01
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Series: | Journal of Banking and Financial Economics |
Subjects: | |
Online Access: | https://press.wz.uw.edu.pl/cgi/viewcontent.cgi?article=1009&context=jbfe |
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Summary: | This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having “accounting” in their title, as well as the leading Polish journal on accounting research – Zeszyty Teoretyczne Rachunkowości (ZTR, Theoretical Journal of Accounting). The principal finding is that Polish authors – especially those using quantitative methods – rarely publish in top accounting journals outside of Poland. They most frequently publish quantitative papers in ZTR, although those papers account for just 5% of the total number of papers published there. The corresponding percentage of quantitative papers is much higher in leading international accounting journals. This paper is presented as a voice in the debate within Polish academia on the development of the accounting discipline. |
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ISSN: | 2353-6845 |