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

Katarzyna Tobór-Osadnik, Ph.D, Małgorzata Wyganowska, Ph.D, Przemysław Kabalski, Ph.D

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.

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DOI: http://dx.doi.org/10.18533/ijbsr.v3i6.43

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International journal of business and social research (Print)
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[International Journal of Business and Social Research (IJBSR) previously published by MIR Center for Socio-Economic Research, MD, USA. From February 2018 this journal is published by the LAR Center Press, OR, USA]