The potential of using psychometric tests in Polish accounting research
Purpose: To demonstrate the rationale for using psychometric tests in accounting research and show the spectrum of possibilities for such research in the context of skepticism towards them in Polish academia. Methodology/approach: Deduction and a scoping literature review. Findings: We confirm that...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
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Rada Naukowa SKwP
2023-12-01
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| Series: | Zeszyty Teoretyczne Rachunkowości |
| Subjects: | |
| Online Access: | http://ztr.skwp.pl/gicid/01.3001.0054.0885 |
| _version_ | 1797363722656677888 |
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| author | Przemysław Kabalski Marta Nowak |
| author_facet | Przemysław Kabalski Marta Nowak |
| author_sort | Przemysław Kabalski |
| collection | DOAJ |
| description | Purpose: To demonstrate the rationale for using psychometric tests in accounting research and show the spectrum of possibilities for such research in the context of skepticism towards them in Polish academia. Methodology/approach: Deduction and a scoping literature review. Findings: We confirm that personality traits and states of the human mind affect the accounting process, and psychometrics is a field with strong theoretical foundations and well-developed empirical tools. This means that the use of psychometric tests in accounting research indisputably makes sense. Thereby, the skepticism towards psychometric research in accounting in Polish academic accounting society is questioned. Originality/value: We conducted an extensive review of the accounting research that used psychometric tests. We demonstrate the rationale for the use of psychometric testing in accounting. |
| first_indexed | 2024-03-08T16:25:14Z |
| format | Article |
| id | doaj.art-3bfe066af98e4f4fbb018a38d5267414 |
| institution | Directory Open Access Journal |
| issn | 1641-4381 2391-677X |
| language | English |
| last_indexed | 2024-03-08T16:25:14Z |
| publishDate | 2023-12-01 |
| publisher | Rada Naukowa SKwP |
| record_format | Article |
| series | Zeszyty Teoretyczne Rachunkowości |
| spelling | doaj.art-3bfe066af98e4f4fbb018a38d52674142024-01-07T09:02:44ZengRada Naukowa SKwPZeszyty Teoretyczne Rachunkowości1641-43812391-677X2023-12-014749111610.5604/01.3001.0054.088501.3001.0054.0885The potential of using psychometric tests in Polish accounting researchPrzemysław KabalskiMarta Nowak0Uniwersytet Ekonomiczny we WrocławiuPurpose: To demonstrate the rationale for using psychometric tests in accounting research and show the spectrum of possibilities for such research in the context of skepticism towards them in Polish academia. Methodology/approach: Deduction and a scoping literature review. Findings: We confirm that personality traits and states of the human mind affect the accounting process, and psychometrics is a field with strong theoretical foundations and well-developed empirical tools. This means that the use of psychometric tests in accounting research indisputably makes sense. Thereby, the skepticism towards psychometric research in accounting in Polish academic accounting society is questioned. Originality/value: We conducted an extensive review of the accounting research that used psychometric tests. We demonstrate the rationale for the use of psychometric testing in accounting.http://ztr.skwp.pl/gicid/01.3001.0054.0885psychometricspsychological testsaccountingbehavioral accounting |
| spellingShingle | Przemysław Kabalski Marta Nowak The potential of using psychometric tests in Polish accounting research Zeszyty Teoretyczne Rachunkowości psychometrics psychological tests accounting behavioral accounting |
| title | The potential of using psychometric tests in Polish accounting research |
| title_full | The potential of using psychometric tests in Polish accounting research |
| title_fullStr | The potential of using psychometric tests in Polish accounting research |
| title_full_unstemmed | The potential of using psychometric tests in Polish accounting research |
| title_short | The potential of using psychometric tests in Polish accounting research |
| title_sort | potential of using psychometric tests in polish accounting research |
| topic | psychometrics psychological tests accounting behavioral accounting |
| url | http://ztr.skwp.pl/gicid/01.3001.0054.0885 |
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