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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Bibliographic Details
Main Author: Marek Gruszczyński
Format: Article
Language:English
Published: University of Warsaw 2022-11-01
Series:Journal of Banking and Financial Economics
Subjects:
Online Access:https://jbfe.wz.uw.edu.pl/resources/html/article/details?id=232845
Description
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.
ISSN:2353-6845