On the Use of Quantitative Methods in Accounting Research in Poland

Marek Gruszczyński

Journal of Banking and Financial Economics, 2022, vol. 2, issue 18, 17-29

Abstract: This paper presents a review of published accounting research based on quantitative methods originating in Poland between 2010 and 2021. Twenty-one international and national journals were examined, all having “accounting” in their title, as well as the leading Polish journal on accounting research – Zeszyty Teoretyczne Rachunkowoœci (ZTR, Theoretical Journal of Accounting). The principal finding is that Polish authors – especially those using quantitative methods – rarely publish in top accounting journals outside of Poland. They most frequently publish quantitative papers in ZTR, although those papers account for just 5% of the total number of papers published there. The corresponding percentage of quantitative papers is much higher in leading international accounting journals. This paper is presented as a voice in the debate within Polish academia on the development of the accounting discipline.

Keywords: applied accounting; quantitative methods; empirical corporate finance (search for similar items in EconPapers)
JEL-codes: C50 C58 G30 M40 (search for similar items in EconPapers)
Date: 2022
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Persistent link: https://EconPapers.repec.org/RePEc:sgm:jbfeuw:v:2:y:2022:i:18:p:17-29

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