The Potential of Using Psychometric Tests in Polish Accounting Research

• Autorzy: Przemysław Kabalski , Marta Nowak

Warianty tytułu

Potencjał zastosowania testów psychometrycznych w polskich badaniach rachunkowości

• Języki publikacji: EN

Abstrakty

EN

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. (original abstract)

Cel: Wykazanie zasadności zastosowania testów psychometrycznych w badaniach rachunkowości, a także ukazanie spektrum możliwości w zakresie takich badań w kontekście sceptycyzmu wobec nich w polskim środowisku rachunkowości. Metodyka/podejście badawcze: Dedukcja oraz przegląd zakresu literatury. Wyniki: Potwierdzono, że cechy i stany psychiki ludzkiej wpływają na proces rachunkowości, a psychometria jest dziedziną o solidnych podstawach teoretycznych i wypracowanych narzędziach empirycznych. To oznacza, że stosowanie testów psychometrycznych w badaniach rachunkowości bezdyskusyjnie ma sens. Tym samym zakwestionowano sceptyczne podejście do tego typu badań w polskim naukowym środowisku rachunkowości. Oryginalność/wartość: Szeroki przegląd badań rachunkowości z zastosowaniem testów psychometrycznych. Oryginalna próba dedukcyjnego wykazania zasadności zastosowania badań psychometrycznych w rachunkowości w kontekście sceptycyzmu do tych badań w naukowym środowisku rachunkowości w Polsce. (abstrakt oryginalny)

Słowa kluczowe

EN

Accounting; Behavioural accounting; Psychological testing

PL

Rachunkowość; Rachunkowość behawioralna; Testy psychologiczne

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2023
• Tom: 47
• Numer: nr 4
• Strony: 91--116

Twórcy

autor

Przemysław Kabalski

• University of Lodz, Poland

autor

Marta Nowak

• Wroclaw University of Economics and Business

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Identyfikatory

DOI

10.5604/01.3001.0054.0885