GENDER IN MODERN ACCOUNTING AND MODEL VALUATION - POLISH PERSPECTIVE

Keywords:
accounting, gender, earnings management, valuation

Abstract:
Aim: The paper aims to find out the role of gender in accounting on liabilities valuation and earnings management. The sample consists of Polish accountants with various practical experiences. The authors assumed that such a relationship exists and women prefer less risky valuation methods. The method of analysis of sources (literature), deductive reasoning and survey research were used. The study used a questionnaire addressed to Polish accountants. The results confirmed that accounting women prefer less risky liabilities valuation methods. Women recommend historical cost valuation less often than men. The main restriction concerns that the quantitative study was preliminary and refers only to Polish accountants. The obtained results are the basis for further research in showing the relationship between gender in modern accounting (reliability of reporting information, simplifications in accounting, tax aspects). The article fills the research gap in preferable valuation methods regarding the gender of the person responsible for accounting. The accountant’s role in the modern economy has changed from bookkeeper to person providing information.

CITATION:

IEEE format

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P. Luty, K. Piotrowska, A. Kaczmarczyk, D. Florek, “Gender in modern accounting and model valuation - Polish perspective,” in FINIZ 2023 - Sustainable development as a measure of modern business success, Belgrade, Singidunum University, Serbia, 2023, pp. 3-9. doi: 10.15308/finiz-2023-3-9 

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Luty, P., Piotrowska, K., Kaczmarczyk, A., Florek, D. (2023). Gender in modern accounting and model valuation - Polish perspective. Paper presented at FINIZ 2023 - Sustainable development as a measure of modern business success. doi:10.15308/finiz-2023-3-9

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