International Financial Reporting Standards vs. homo sovieticus personality the case of Poland

KatarzynaTobór-Osadnik, Ph.D, MałgorzataWyganowska, Ph.D and PrzemysławKabalski, Ph.D ()
Additional contact information
KatarzynaTobór-Osadnik, Ph.D: Assistant professor, Department of Management and Safety Engineering,Silesian University of Technology in Gliwice
MałgorzataWyganowska, Ph.D: Assistant professor, Department of Management and Safety Engineering,Silesian University of Technology in Gliwice
PrzemysławKabalski, Ph.D: Assistant professor, Department of Accounting,Faculty of Management, University of Lodz

International Journal of Business and Social Research, 2013, vol. 3, issue 6, 17-35

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).

Keywords: homo sovieticus; International Financial Reporting Standards; personality. (search for similar items in EconPapers)
Date: 2013
References: View references in EconPapers View complete reference list from CitEc
Citations:

Downloads: (external link)
http://thejournalofbusiness.org/index.php/site/article/view/43/42 (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:lrc:larijb:v:3:y:2013:i:6:p:17-35

Access Statistics for this article

More articles in International Journal of Business and Social Research from LAR Center Press
Bibliographic data for series maintained by Al Hossain ().