Finanse, Rynki Finansowe, Ubezpieczenia

Previously: Zeszyty Naukowe Uniwersytetu Szczecińskiego. Finanse, Rynki Finansowe, Ubezpieczenia

ISSN: 2450-7741    OAI    DOI: 10.18276/frfu.2018.94/1-26
CC BY-SA   Open Access 

Issue archive / 4/2018
Czy zawód księgowego jest prestiżowy? Portrety księgowych w Polsce i w Rumunii
(Is the accounting profession prestigious? portraits of accountants in Poland and Romania)

Authors: Stanisław Hońko ORCID
Uniwersytet Szczeciński, Wydział Nauk Ekonomicznych i Zarządzania, Instytut Rachunkowości
Keywords: accountant’s proffesion prestidge of the proffession Accountants’ Association in Poland (AAP) Corpul Expertilor Contabili si Contabililor Autorizati din Romania (CECCAR)
Year of publication:2018
Page range:12 (299-310)
Klasyfikacja JEL: M41
Cited-by (Crossref) ?:


Abstract: Purpose – The aim of the article is to present the results of surveys of Polish and Romanian accountants regarding the perception of the prestige of this profession. The research was conducted as part of the project "Accountants' portraits", including surveys completed by nearly 5,000 respondents (accountants and entrepreneurs). Design/Methodology/approach – Two online questionnaires (Self-portrait of accountants and Accountant in the eyes of entrepreneurs) were used in the research. It was considered whether the perception of the professional prestige of accountants depends on factors such as the age of the respondents, their po-sition or the size of the individual they represent. Findings – The accountant profession is perceived as prestigious. More high grades are issued by Roma-nian accountants and entrepreneurs. Such a result may be related to the fact that the profession of an accountant in Romania, unlike Poland, is regulated. Originality/value – Accountants as a profession are not often subject to research. The main advantage of the article is the presentation of survey results on a fairly large sample of accountants and entrepreneurs from Poland and Romania.

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