ORCID
Marek Gruszczyński 0000-0001-8946-0713
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 Rachunkowości (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.
Recommended Citation
Gruszczyński, Marek
(2024)
"On the Use of Quantitative Methods
in Accounting Research in Poland,"
Journal of Banking and Financial Economics: Vol. 2022:
No.
18, Article 2.
DOI: 10.7172/2353-6845.jbfe.2022.2.2
Available at:
https://press.wz.uw.edu.pl/jbfe/vol2022/iss18/2
First Page
17
Last Page
29
Page Count
13
Received Date
12 May 2022
Revised Date
21 July 2022
Accept Date
10 August 202
Online Available Date
7 November 2022
DOI
10.7172/2353-6845.jbfe.2022.2.2
JEL Code
C50; C58; G30; M40
Publisher
University of Warsaw