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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| Format: | Article |
| Language: | English |
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University of Warsaw
2022-11-01
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| Series: | Journal of Banking and Financial Economics |
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| Online Access: | https://jbfe.wz.uw.edu.pl/resources/html/article/details?id=232845 |
| _version_ | 1797226344056094720 |
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| author | Marek Gruszczyński |
| author_facet | Marek Gruszczyński |
| author_sort | Marek Gruszczyński |
| collection | DOAJ |
| description | 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. |
| first_indexed | 2024-03-12T14:07:31Z |
| format | Article |
| id | doaj.art-37a5437a00c143c8b00d83afef90a66f |
| institution | Directory Open Access Journal |
| issn | 2353-6845 |
| language | English |
| last_indexed | 2024-04-24T14:23:25Z |
| publishDate | 2022-11-01 |
| publisher | University of Warsaw |
| record_format | Article |
| series | Journal of Banking and Financial Economics |
| spelling | doaj.art-37a5437a00c143c8b00d83afef90a66f2024-04-03T05:47:01ZengUniversity of WarsawJournal of Banking and Financial Economics2353-68452022-11-0120222(18)172910.7172/2353-6845.jbfe.2022.2.2On the Use of Quantitative Methods in Accounting Research in PolandMarek Gruszczyński0https://orcid.org/0000-0001-8946-0713SGH Warsaw School of Economics, PolandThis 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.https://jbfe.wz.uw.edu.pl/resources/html/article/details?id=232845applied accountingquantitative methodsempirical corporate finance |
| spellingShingle | Marek Gruszczyński On the Use of Quantitative Methods in Accounting Research in Poland Journal of Banking and Financial Economics applied accounting quantitative methods empirical corporate finance |
| title | On the Use of Quantitative Methods in Accounting Research in Poland |
| title_full | On the Use of Quantitative Methods in Accounting Research in Poland |
| title_fullStr | On the Use of Quantitative Methods in Accounting Research in Poland |
| title_full_unstemmed | On the Use of Quantitative Methods in Accounting Research in Poland |
| title_short | On the Use of Quantitative Methods in Accounting Research in Poland |
| title_sort | on the use of quantitative methods in accounting research in poland |
| topic | applied accounting quantitative methods empirical corporate finance |
| url | https://jbfe.wz.uw.edu.pl/resources/html/article/details?id=232845 |
| work_keys_str_mv | AT marekgruszczynski ontheuseofquantitativemethodsinaccountingresearchinpoland |