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2020 | 109 | nr 165 | 157--172
Tytuł artykułu

The Need to Improve Enterprises' Annual Reporting in the Context of Its Users' Characteristics : Evidence from Poland

Warianty tytułu
Potrzeby doskonalenia raportów rocznych przedsiębiorstw a specyficzne cechy ich użytkowników na przykładzie Polski
Języki publikacji
EN
Abstrakty
Cel: Celem artykułu jest przedstawienie wyników badań wśród polskich użytkowników raportów rocznych na temat potrzeb informacyjnych użytkowników informacji biznesowych w zakresie doskonalenia informacji finansowych i niefinansowych w raportach rocznych. Metodyka/podejście: Badanie zostało przeprowadzone przy użyciu dwóch technik badawczych: pierwsza to kwestionariusz online skierowany do respondentów zewnętrznej bazy danych; druga to wywiady indywidualne. 694 otrzymane odpowiedzi zostały przeanalizowane w celu znalezienia związku między odpowiedziami a cechami respondentów, takimi jak płeć, wiek, wykształcenie. Badanie zostało przeprowadzone wśród wybranych losowo respondentów z doświadczeniem w zawodach takich jak: doradca podatkowy, księgowy, dyplomowany księgowy, analityk finansowy, doradca finansowy, inwestor, kontroler, specjalista ds. rachunkowości zarządczej, audytor wewnętrzny, menedżer. Wyniki: Analiza materiału badawczego wykazała zasadność działania polegającego na doskonaleniu podejścia zarówno do zakresu, jak i struktury rocznych raportów w kontekście potrzeb informacyjnych ich użytkowników. Jednak, jak każde badanie empiryczne, wyniki tego badania należy interpretować ostrożnie. Oryginalność/wartość: Badania prowadzone przez autorów są próbą wypełnienia luki badawczej w badanym obszarze, są one również istotne w praktyce. Ich wyniki mogą przyczynić się do lepszego zrozumienia potrzeb użytkowników informacji biznesowych, a co za tym idzie, możliwości wychodzenia im naprzeciw. (abstrakt oryginalny)
EN
Purpose: The purpose of the paper is to present the results of research among Polish annual report users on their information needs regarding improving the financial and non-financial information in annual reports. Methodology/approach: The study was conducted using two research techniques. The first one is an online survey addressed to respondents of an external database; the second one is individual interviews. The 694 responses were analyzed to find a relationship between the responses and the characteristics of the respondents, such as gender, age, or education. The survey was conducted among people selected randomly who had experience in professions such as tax advisor, accountant, chartered accountant, financial analyst, financial advisor, investor, controller, management accounting specialist, internal auditor, and manager. Findings: The data analysis showed the legitimacy of the actions taken to improve the approach to both the scope and structure of annual reports in the context of their users' needs. However, like any empirical study, the results of this study should be interpreted with caution. While the research is an attempt to fill the research gap in the area under study, it is also relevant to practice. Originality/value: The results can contribute to a better understanding of the needs of users of business information, and thus, the opportunity to meet them. (original abstract)
Rocznik
Tom
109
Numer
Strony
157--172
Opis fizyczny
Twórcy
  • University of Lodz, Poland
  • University of Lodz, Poland
  • University of Lodz, Poland
  • University of Lodz, Poland
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Typ dokumentu
Bibliografia
Identyfikatory
Identyfikator YADDA
bwmeta1.element.ekon-element-000171605205

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