Accounting Developments in Poland

Poland, which is about the size of Texas, in comparison to United States, is a small country located in central Europe. It borders on Germany in the west, on the Baltic Sea and

Why do we study comparative accounting? Countries around the world have different aspects such as taxation, legal systems, culture and colonial influence that differ the way accounting is reported. Ultimately the need for fair presentation is the final objective to comparative accounting. Thousands of years ago when accounting was first practiced, each country practiced financial reporting according to the power and strengths in their country, regardless of how accounting was reported in neighboring countries. Nowadays, because the world is becoming more globalized and harmonized, standard-setters feel the need to report their accounting in a uniform way. The International Accounting Standards Board [IASB] was formed as a non-for-profit

The field of accounting is constantly evolving. This is true not only for the theory of accounting itself but also the entities that govern its theory and practice. Presently, the Financial Accounting Standards Board (FASB) and the International Accounting Standards Board (IASB) are faced with some of the biggest challenges to date. To understand the significance of these two boards, it is necessary to understand their histories, relations between the boards, and the standards that they set. Also how the knowledge of these boards and the field they lead, gained through the masters of science in accountancy

In Germany, tax law has influence strongly on accounting and financial reporting. The historical is the main reason for this linkes is between taxation and financial reporting. In 1874, the corporate income taxation has been introduced to the Commercial Code in 1862. It was convenient to link corporate income taxation to existing financial statement. Moreover, EU Directives and the forces of globalization are the two main external factors that have influence financial reporting in Germany in recent years.Even before the EU’s decision; large German companies like Daimler-Chrysler that had their shares listed on foreign stock exchanges were already using internally acceptable accounting standards.

Poland is located in the north-eastern region of Europe bordering Germany, Ukraine, and Austria. Geographically, Poland has a coastline on the Baltic Sea and is otherwise surrounded by land. This realm has old and new mountain ranges, lakes carved out by glaciers, flat plains, lush forests, and white coastline beaches. Poland became an independent country in 1918 and has had to regain its independence several times since.

Poland, which is about the size of Texas, in comparison to United States, is a small country located in central Europe. It borders on Germany in the west, on the Baltic Sea

Poland is located in Central/Eastern Europe. It’s locational and geographical properties have been in a constant changing state. It covers 120,700 square miles. On the north Poland is bordered by the Baltic Sea, Russia, and Lithuania; on the east by Belarus and Ukraine; on the south by Slovakia and the Czech Republic; and on the west by Germany. Originally, the capital was Cracow, but in 1611 it was moved to Warsaw, the current seat of government.

Located on the Baltic Sea is an eastern European country formally known as Rzeczpospolita Polska (land of the poles), better known as Poland. Although Poland is a country that stretches 120,562 square miles the area is less than some states in The United States, 38 million people occupy the land. Warsaw is the largest city and the capital of

Poland is located in the central Europe, and the country is one of the biggest in central Europe and the 9th largest in the whole Europe with an area of 312,679 SQ km (120726 SQ mi). The border had changed many times over the centuries. The current border were set only after World War II, and the neighboring countries are Germany to the west, the Czech Republic and Slovakia to the south, Ukraine and Belarus to the east and Lithuania and the Russian exclave of Kaliningrad to the northeast.

Poland is the ninth biggest in Europe and the largest economy in Central Europe. The country is located in the temperate climate zone and borders Germany to the West, Slovakia and Czech Republic to the south and Ukraine, Belarus, and Lithuania to the West (Central Statistical Office of Poland, 2011). Poland also borders the Baltic Sea to the north where the country has a 770km shoreline. Geographically, Poland is a lowland country and most of its territory does not exceed 200m above sea level (Central Statistical Office of Poland, 2011). The country attracts a lot of tourists due to its abundant and picturesque lakes in the northern territory.

ABSTRACT The theorising in accounting prior to 1970 was rejected as not providing sufficiently general theories. Informed by theories in economics and finance (and other disciplines such as psychology) and with the aid of computers, attempts to theorise accounting took a new direction. Large data collection and analysis emphasized a purportedly more systematic empirical approach to developing theory. Key words: accounting; neo-empiricism;

The Burns and Scapens framework for analyzing managerial accounting change was built on the study of old institutional economics, which sees "economics as a process of social provision, subject to multiple and cumulative causation." This view culminates in a model that argues that the managerial accounting practices at institutions are subject to a process of constant change, influenced by routines and rules. The institutions contribute to these routines and rules, but so do actions on the part of managers within the institutions. By combining multiple influences over time, we arrive at modern managerial accounting practice. In other words, Burns and Scapens tells us that managerial accounting practice changes over time, influenced by a number of factors including rules, routines and actions.

This article talk about the revolution in accounting. The revolution in accounting through five different stages, there are scientific revaluation, accounting disciplinary matrix, anomalies and professional insecurity, alternative proposals and their evaluation and schools of though. For the first stage, scientific revaluation become the fundamental of the accounting revolution. It provides the technical function to accountants as it promote the academic paper works to a more efficient way. Base on the revaluation of scientific, the information about accounting records become more regular pattern. Therefore, the rule of accounting getting more complete and internationalization. After the disciplinary matrix established up, the anomalies and professional insecurity also changed. Rely on the conventional accounting practices the anomalies and professional insecurity has changed a lot. The accountants’ practices used to be critics. However, it turned to level practices. After the revolution of all above, alternative proposals has changed. For example, the asset values used to be based on the historical cost system, but after the alternative proposals and their evaluation, it could be have another way to

While the traditional management accounting techniques may have contributed to planning, controlling and decision making processes at the nation state level, the requirements of globalisation in which nation states now compete for survival in the global market rather than state market, has rendered traditional techniques obsolete and therefore calls for the mobilisation of modern techniques of management accounting. It also calls for the service of accountants with modern management accounting techniques for a successful implementation.

The Republic of Poland, commonly referred to simply as Poland, is a unitary state that operates with a parliamentary republic government. In addition, Poland has also been a member of the European Parliament since 2004 in which it is the sixth largest member state with a population of over 38.53 million as of 2013. The politics of Poland can arguably be viewed as complex to an outsider, such as one from the United States of America. Unlike the United States, Poland does not use a two-party system in elections and it also operates under a semi-presidential system meaning the country has both a president and prime minister.