How Do Public Sector Accounting Practitioners Perceive Faithful Representation of Financial Statements? Evidence from Poland

• Autorzy: Aleksandra Szewieczek , Ewa Wanda Maruszewska , Marzena Strojek-Filus , Dorota Adamek-Hyska

Warianty tytułu

Jak praktycy rachunkowości sektora publicznego postrzegają wierną prezentację w sprawozdaniach finansowych? Doświadczenia z Polski

• Języki publikacji: EN

Abstrakty

EN

Purpose: The purpose of the article is to expand the discussion on the truth and fairness concept and faithful representation in financial statements, and to investigate how accounting practitioners perceive the qualitative characteristics of faithful representation. Methodology/approach: We conducted a questionnaire survey of public sector accounting practitioners. Findings: The perceptions of faithful representation are based on the International Federation of Accountants' and International Accounting Standards Board's conceptualizations of this attribute and the applicable legal regulations. In the opinion of accounting practitioners, faithful representation signifies that financial statements disclose information that has been positively evaluated by control and audit authorities. Effectively, the accuracy of financial statements depends on the quality of accounting law in the public sector and the control process. The respondents knew and understood principle-based accounting but were more concerned with rule-based regulations. Research limitations/implications: The limitation of our study is the sample size, which only permitted an analysis of qualitative variables. The research is a pilot study and will be extended in future work. Originality/value: In Poland, a country governed by a code of law, the perception of faithful representation is oriented toward precise accounting and is based on legitimization by control and audit authorities demanding high-quality accounting legislation. This study confirms the importance of harmonizing accounting law in Poland. Principles-based standardization in the public sector should replace the existing detailed, technical legislature. (original abstract)

Cel: Celem artykułu jest poszerzenie dyskusji dotyczącej koncepcji jasnego i rzetelnego (uczciwego) obrazu i wiernej prezentacji w sprawozdawczości finansowej oraz zbadanie, jak praktycy rachunkowości postrzegają cechę jakościową sprawozdań finansowych, tj. rzetelność informacji. Metoda/podejście badawcze: Badania ankietowe praktyków rachunkowości w sekto-rze publicznym w Polsce. Wyniki: Postrzeganie wiernej prezentacji wynika z konceptualizacji tej cechy przez Międzynarodową Federację Księgowych i Radę Międzynarodowych Standardów Ra-chunkowości oraz z obowiązujących regulacji prawnych. W opinii specjalistów z zakresu rachunkowości wierna prezentacja oznacza, że sprawozdania finansowe prezentują informacje, które zostały pozytywnie ocenione przez organy kontroli i audytu. W rezultacie rzetelność sprawozdań finansowych zależy od jakości prawa bilansowego w sektorze publicznym i realizowanego procesu kontroli. Respondenci rozumieli rachunkowość opartą na zasadach, ale bardziej koncentrowali się na rachunkowości opartej na regułach. Ograniczenia/implikacje badawcze: Ograniczenie badania wynika z liczebności próby, która umożliwiła jedynie analizę zmiennych jakościowych. Badanie ma charakter pilotażowy i będzie kontynuowane. Oryginalność/wartość: W Polsce, jako kraju zdeterminowanym przez regulacje prawne, postrzeganie wiernej prezentacji (jak również wiarygodności) jest zorientowane na rachunkowość bardzo precyzyjną, opartą na regułach. Istotną determinantą wiernej prezentacji jest także legitymizacja przez organy kontroli i audytu, co równocześnie wymaga wysokiej jakości prawa bilansowego. Prezentowane badanie potwierdza istotność procesu harmonizacji prawa rachunkowości. Rachunkowość oparta na zasadach powinna stopniowo wypierać istniejącą w sektorze publicznym szczegółową, techniczną legislację. (abstrakt oryginalny)

Słowa kluczowe

EN

Public sector accounting; Financial statements; Accounting

PL

Rachunkowość sektora publicznego; Sprawozdanie finansowe; Rachunkowość

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2024
• Tom: 48
• Numer: nr 1
• Strony: 137--154

Twórcy

autor

Aleksandra Szewieczek

• University of Economics in Katowice, Poland

autor

Ewa Wanda Maruszewska

• University of Economics in Katowice

autor

Marzena Strojek-Filus

• University of Economics in Katowice

autor

Dorota Adamek-Hyska

• Uniwersytet Ekonomiczny w Katowicach

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Identyfikatory

DOI

10.5604/01.3001.0054.4089