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On the Use of Quantitative Methods in Accounting Research in Poland

Author

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  • Marek Gruszczynski

    (SGH Warsaw School of Economics)

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 Rachunkowoœci (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.

Suggested Citation

  • Marek Gruszczynski, 2022. "On the Use of Quantitative Methods in Accounting Research in Poland," Journal of Banking and Financial Economics, University of Warsaw, Faculty of Management, vol. 2(18), pages 17-29, November.
    • Handle: RePEc:sgm:jbfeuw:v:2:y:2022:i:18:p:17-29
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    File URL: https://jbfe.wz.uw.edu.pl/resources/html/article/details?id=232845
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    More about this item

    Keywords

    applied accounting; quantitative methods; empirical corporate finance;
    All these keywords.

    JEL classification:

    • C50 - Mathematical and Quantitative Methods - - Econometric Modeling - - - General
    • C58 - Mathematical and Quantitative Methods - - Econometric Modeling - - - Financial Econometrics
    • G30 - Financial Economics - - Corporate Finance and Governance - - - General
    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General

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