International Financial Reporting Standards vs. homo sovieticus personality the case of Poland
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| Title | International Financial Reporting Standards vs. homo sovieticus personality the case of Poland |
| Authors | |
| Abstract | The paper attempts to answer the question of whether the personality traits of Polish people predispose them to perform accounting tasks correctly, according to IFRS. The issue is worth considering, especially in the context of the syndrome (phenomenon) of homo sovieticus. Homo sovieticus personality features (Z personality) are present in Polish society to a great extent. From the conducted questionnaire survey, the conclusion can be drawn that the Z personality often appears, but does not dominate, among Polish accountants. In the surveyed group consisting of 157 people, as many as 24% showed distinct (although with different intensity) features of a worker with Z personality (homo sovieticus). |
| Publisher | International Journal of Business and Social Research |
| Date | 2013-07-03 |
| Source | 2164-2540 |
| Rights | This is an open access journal which means that all content is freely available without charge to the user or his/her institution. Users are allowed to read, download, copy, distribute, print, search, or link to the full texts of the articles in this journal without asking prior permission from the publisher or the author. |