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

Authors

  • Katarzyna Tobór-Osadnik, Ph.D Assistant professor, Department of Management and Safety Engineering Silesian University of Technology in Gliwice
  • Małgorzata Wyganowska, Ph.D Assistant professor, Department of Management and Safety Engineering Silesian University of Technology in Gliwice
  • Przemysław Kabalski, Ph.D Assistant professor, Department of Accounting Faculty of Management, University of Lodz

DOI:

https://doi.org/10.18533/ijbsr.v3i6.43

Keywords:

homo sovieticus, International Financial Reporting Standards, personality.

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).

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Issue

Vol. 3 No. 6 (2013): June

Section

Article

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