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Prof. Beata Zyznarska-Dworczak
Poznań University of Economics and Business

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0 Accounting
0 Sustainability
0 Sustainability accounting
0 Sustainability Accounting and Finance
0 Sustainability Development

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Accounting
Sustainability
Sustainability accounting
Sustainability Accounting and Finance
Sustainability Development

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Concept paper
Published: 27 November 2020 in Sustainability
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Nowadays, the speed of changes in practical activities and scientific research in the field of sustainable development has not yet allowed to clearly indicate the role of accounting in this area. Therefore, the main goal of the paper is to present sustainability accounting in the light of positive and normative accounting theory and to propose its conceptual framework as a normative solution. Positive theories allow the author to use inductive reasoning and thus indicates the state of accounting development (opportunities and risks) in sustainable business, identifying three key gaps: theoretical, empirical and methodical. In turn, by means of normative theories, on the basis of deductive reasoning, the paper recognizes the desired directions and normatives of sustainability accounting changes. The research methodology is based on theoretical and methodological triangulation, using descriptive and comparative analysis. The main findings of the research focus on an original normative solution in the form of the author’s concept of sustainability accounting based on conclusions drawn in the light of positive and normative accounting theories. The presented potential research areas are meant to pose the directions of sustainability accounting development. The results of research may determine the future growth, importance and character of sustainability accounting in business, and thus help both shareholders and stakeholders to perceive and use company achievements for sustainable development.

ACS Style

Beata Zyznarska-Dworczak. Sustainability Accounting—Cognitive and Conceptual Approach. Sustainability 2020, 12, 9936 .

AMA Style

Beata Zyznarska-Dworczak. Sustainability Accounting—Cognitive and Conceptual Approach. Sustainability. 2020; 12 (23):9936.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2020. "Sustainability Accounting—Cognitive and Conceptual Approach." Sustainability 12, no. 23: 9936.

Journal article
Published: 10 June 2020 in Croatian Economic Survey
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There are many kinds of international operations, and entities from different countries can operate in different regulatory frameworks. This is why comparative international accounting has become more and more important. There are great...

ACS Style

Ivana Mamić Sačer; Beata Zyznarska-Dworczak. Assets Measurement Principles According to Croatian and Polish Accounting Standards. Croatian Economic Survey 2020, 22, 41 -64.

AMA Style

Ivana Mamić Sačer, Beata Zyznarska-Dworczak. Assets Measurement Principles According to Croatian and Polish Accounting Standards. Croatian Economic Survey. 2020; 22 (1):41-64.

Chicago/Turabian Style

Ivana Mamić Sačer; Beata Zyznarska-Dworczak. 2020. "Assets Measurement Principles According to Croatian and Polish Accounting Standards." Croatian Economic Survey 22, no. 1: 41-64.

Journal article
Published: 25 June 2019 in Problems of Management in the 21st Century
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Growing public awareness of the need for sustainability raises the need for business settlements in the line with the concept of accountability. This phenomenon contributes to the objective extension of information systems in enterprises, including accounting system. The aim of the study is to assess the impact of accountability on accounting development, showing thus the idea of sustainability accounting. This study investigates the significance of the accountability concept and was conducted, indicating in particular the types of this concept and the areas of its management in the company. Based on inductive and deductive reasoning, the thesis of the article has been proved, showing that the accountability concept directs the development of accounting towards sustainability accounting as one of the basic manifestations of corporate responsibility. The paper shows that a cascading of corporate accountability determines the areas in which accounting is crucial for the company management, like valuation of the results of the implementation of sustainable development principles, managerial control and sustainability reporting. This paper aims to promote the perception of the changes and prospects of the development of accounting towards sustainability accounting, presenting theoretical and practical implementations. Keywords: accountability, accounting development, corporate responsibility, sustainable development, sustainability accounting.

ACS Style

Beata Zyznarska-Dworczak. THE IMPACT OF THE ACCOUNTABILITY ON ACCOUNTING DEVELOPMENT AS THE ESSENCE OF SUSTAINABILITY ACCOUNTING. Problems of Management in the 21st Century 2019, 73 -83.

AMA Style

Beata Zyznarska-Dworczak. THE IMPACT OF THE ACCOUNTABILITY ON ACCOUNTING DEVELOPMENT AS THE ESSENCE OF SUSTAINABILITY ACCOUNTING. Problems of Management in the 21st Century. 2019; ():73-83.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2019. "THE IMPACT OF THE ACCOUNTABILITY ON ACCOUNTING DEVELOPMENT AS THE ESSENCE OF SUSTAINABILITY ACCOUNTING." Problems of Management in the 21st Century , no. : 73-83.

Journal article
Published: 01 May 2019 in Zagreb International Review of Economics and Business
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Central and Eastern European countries undergo many political, structural, social and economic changes. In the past decades such countries, like Croatia and Poland, witnessed a fundamental transformation of their societies and economies, which impacted accounting systems as well. The mail goal of the paper is to research the main differences in accounting systems in the Republic of Croatia and Poland. The research methodology is based on a critical analysis of scholarly literature done by the bibliometric analysis, analysis Polish and Croatian accouting standards and legal acts. Based on inductive and deductive reasoning, the paper reveals key determinants and differences of accounting frameworks in Croatia and Poland. The paper proves that it is crucial to consider economic and cultural differences in comparative international accounting research. Research results of the paper will contribute the international accounting literature but also have an impact on the European Union accounting harmonisation references.

ACS Style

Beata Zyznarska-Dworczak; Ivana Mamić Sačer. Accounting Systems in Poland and Croatia - comparative study. Zagreb International Review of Economics and Business 2019, 22, 55 -72.

AMA Style

Beata Zyznarska-Dworczak, Ivana Mamić Sačer. Accounting Systems in Poland and Croatia - comparative study. Zagreb International Review of Economics and Business. 2019; 22 (1):55-72.

Chicago/Turabian Style

Beata Zyznarska-Dworczak; Ivana Mamić Sačer. 2019. "Accounting Systems in Poland and Croatia - comparative study." Zagreb International Review of Economics and Business 22, no. 1: 55-72.

Journal article
Published: 01 January 2019 in Studia Oeconomica Posnaniensia
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ACS Style

Beata Zyznarska-Dworczak. Koncepcja accountability a rachunkowość – podejście teoretyczne. Studia Oeconomica Posnaniensia 2019, 7, 178 -193.

AMA Style

Beata Zyznarska-Dworczak. Koncepcja accountability a rachunkowość – podejście teoretyczne. Studia Oeconomica Posnaniensia. 2019; 7 (3):178-193.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2019. "Koncepcja accountability a rachunkowość – podejście teoretyczne." Studia Oeconomica Posnaniensia 7, no. 3: 178-193.

Journal article
Published: 01 June 2018 in Journal of Accounting and Management Information Systems
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ACS Style

Beata Zyznarska-Dworczak. A research note of potential scientific management accounting research area in CEECs. Journal of Accounting and Management Information Systems 2018, 12, 252 -265.

AMA Style

Beata Zyznarska-Dworczak. A research note of potential scientific management accounting research area in CEECs. Journal of Accounting and Management Information Systems. 2018; 12 (2):252-265.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2018. "A research note of potential scientific management accounting research area in CEECs." Journal of Accounting and Management Information Systems 12, no. 2: 252-265.

Journal article
Published: 06 May 2018 in Sustainability
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Central and Eastern European countries undergo many political, structural, social and economic changes, with growing public awareness of the need for corporate sustainability among them. These changes influence all business activities of companies; the management accounting system, however, is particularly susceptible to the effects of these changes. Management accounting research is usually carried out using a conventional, mainstream approach, followed by most scientific researchers analyzing management accounting. This paper aims to promote the perception of the changes and prospects of the development of management accounting in Central and Eastern European countries with in-depth consideration of corporate social responsibility, viewing the role of accounting in a wider social, ethical, environmental, cultural and historical context. Therefore, the aim of this study is to contribute to the understanding of sustainable management accounting in the context of socio-economic transformations and developments in these countries, in the research perspectives of alternative management accounting. The paper relies on theoretical and methodological triangulation, using inductive and deductive reasoning as well as descriptive and comparative analysis. A bibliometric analysis, based on the scientific paper in Web of Science’ database relating management accounting research in Central and Eastern Europe countries in 1945–2017, reveals key trends in changes in the field of management accounting research, and allows us to anticipate the direction of future research in this region. The results of research in these areas determine the future growth, importance, and character of the sustainable management accounting practices of companies from Central and Eastern Europe. It offers findings which are potentially useful for both theory and practice.

ACS Style

Beata Zyznarska-Dworczak. The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries. Sustainability 2018, 10, 1445 .

AMA Style

Beata Zyznarska-Dworczak. The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries. Sustainability. 2018; 10 (5):1445.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2018. "The Development Perspectives of Sustainable Management Accounting in Central and Eastern European Countries." Sustainability 10, no. 5: 1445.

Journal article
Published: 11 March 2018 in Sustainability
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Developed market economies demonstrate a growing interest in issues concerning Corporate Social Responsibility (CSR) and its effects, confirmed by the sizeable theoretical and empirical literature on this issue. A substantial research proves also the positive relation between CSR commitment and financial results of banks in mature markets. However, there is less evidence on CSR existence and its impact in other geographical areas, especially in the research concerning Central and Eastern European Countries (CEEC). In our study we analyze the interrelation between being socially responsible and tangible financial outcome (Corporate Financial Performance—CFP) of banks in the CEEC. The aim is also to empirically verify the relation between efficiency of corporate social-environmental performance (CSP) and the efficiency of CFP for CEEC banks. In our study, we analyze the financial and CSP data of the biggest public banks in CEEC. The researched period is 2012–2016. The empirical part analyzes the interrelation between CSP and CFP based on the panel regression. Moreover, in order to evaluate the CSP efficiency and the CFP efficiency we use the Data Envelopment Analysis (DEA) approach. The empirical results reveal that in case of banks in the Central and Eastern Europe (CEE) region being socially responsible is not reflected in the bottom line. The financial condition of the banks also does not impact the CSR engagement. Our study confirms, however, that CEEC banks with better financial efficiency have higher efficiency of CSR activities. The conclusions may lead to the improved decision-making processes concerning CSR activities and their communication in banks in CEEC.

ACS Style

Justyna Fijałkowska; Beata Zyznarska-Dworczak; Przemysław Garsztka. Corporate Social-Environmental Performance versus Financial Performance of Banks in Central and Eastern European Countries. Sustainability 2018, 10, 772 .

AMA Style

Justyna Fijałkowska, Beata Zyznarska-Dworczak, Przemysław Garsztka. Corporate Social-Environmental Performance versus Financial Performance of Banks in Central and Eastern European Countries. Sustainability. 2018; 10 (3):772.

Chicago/Turabian Style

Justyna Fijałkowska; Beata Zyznarska-Dworczak; Przemysław Garsztka. 2018. "Corporate Social-Environmental Performance versus Financial Performance of Banks in Central and Eastern European Countries." Sustainability 10, no. 3: 772.

Journal article
Published: 27 February 2018 in Problemy Zarządzania - Management Issues
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ACS Style

Beata Zyznarska-Dworczak; Poznań University of Economics and Business Faculty of Management. Legitimacy Theory in Management Accounting Research. Problemy Zarządzania - Management Issues 2018, 16, 195 -203.

AMA Style

Beata Zyznarska-Dworczak, Poznań University of Economics and Business Faculty of Management. Legitimacy Theory in Management Accounting Research. Problemy Zarządzania - Management Issues. 2018; 16 (1(72)):195-203.

Chicago/Turabian Style

Beata Zyznarska-Dworczak; Poznań University of Economics and Business Faculty of Management. 2018. "Legitimacy Theory in Management Accounting Research." Problemy Zarządzania - Management Issues 16, no. 1(72): 195-203.

Journal article
Published: 01 January 2018 in Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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ACS Style

Beata Zyznarska-Dworczak. THE RELIABILITY OF INTEGRATED REPORTING. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 2018, 494 -502.

AMA Style

Beata Zyznarska-Dworczak. THE RELIABILITY OF INTEGRATED REPORTING. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu. 2018; (503):494-502.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2018. "THE RELIABILITY OF INTEGRATED REPORTING." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu , no. 503: 494-502.

Journal article
Published: 01 January 2017 in Studia Oeconomica Posnaniensia
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ACS Style

Beata Zyznarska-Dworczak. Determinants for the Development of non-Financial Reporting and its External Verification in the Light of Accounting Theory and Practice. Studia Oeconomica Posnaniensia 2017, 5, 136 -149.

AMA Style

Beata Zyznarska-Dworczak. Determinants for the Development of non-Financial Reporting and its External Verification in the Light of Accounting Theory and Practice. Studia Oeconomica Posnaniensia. 2017; 5 (6):136-149.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2017. "Determinants for the Development of non-Financial Reporting and its External Verification in the Light of Accounting Theory and Practice." Studia Oeconomica Posnaniensia 5, no. 6: 136-149.

Journal article
Published: 01 January 2016 in Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia
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ACS Style

Beata Zyznarska-Dworczak. Verification of Nonfinancial Data in Corporate Responsibility Reporting. Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 2016, 80, 525 -532.

AMA Style

Beata Zyznarska-Dworczak. Verification of Nonfinancial Data in Corporate Responsibility Reporting. Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia. 2016; 80 ():525-532.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2016. "Verification of Nonfinancial Data in Corporate Responsibility Reporting." Zeszyty Naukowe Uniwersytetu Szczecińskiego Finanse Rynki Finansowe Ubezpieczenia 80, no. : 525-532.

Journal article
Published: 01 January 2016 in Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
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ACS Style

Beata Zyznarska-Dworczak. Determinanty rozwoju sprawozdawczości niefinansowej w świetle pozytywnej i normatywnej teorii rachunkowości / Factors development of non-financial reporting in the light of positive and normative accounting theory. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu 2016, 1 .

AMA Style

Beata Zyznarska-Dworczak. Determinanty rozwoju sprawozdawczości niefinansowej w świetle pozytywnej i normatywnej teorii rachunkowości / Factors development of non-financial reporting in the light of positive and normative accounting theory. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu. 2016; (436):1.

Chicago/Turabian Style

Beata Zyznarska-Dworczak. 2016. "Determinanty rozwoju sprawozdawczości niefinansowej w świetle pozytywnej i normatywnej teorii rachunkowości / Factors development of non-financial reporting in the light of positive and normative accounting theory." Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu , no. 436: 1.