Influence of Deregulation on Sustainable Development of Sector of Professional Financial and Accounting Services in Poland: An Empirical Study

Michał Buszko () and Marlena Ciechan-Kujawa ()
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Michał Buszko: Nicolaus Copernicus University in Toruń
Marlena Ciechan-Kujawa: Nicolaus Copernicus University in Toruń

A chapter in Finance and Sustainability, 2020, pp 277-289 from Springer

Abstract: Abstract The paper presents the analysis of the influence of changes in legal regulations concerning professional accounting services into functioning and development of accounting offices in Poland. The main research objective of the paper is to evaluate the attitude and consequences of the deregulation from the perspective of accounting offices. The results of the research conducted by the authors indicate that accounting offices were not supporting the deregulation and they currently negatively evaluate it. The deregulation is evaluated as bringing the negative effects in six out of seven areas of functioning of accounting offices. The negative effects of deregulation are determined by narrow scope of variables, such as age of respondents, level of education and period of running the accounting office.

Keywords: Legal changes; Accounting offices; Professional accounting services (search for similar items in EconPapers)
Date: 2020
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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbchp:978-3-030-34401-6_23

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DOI: 10.1007/978-3-030-34401-6_23

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