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Kowalczyk Magdalena
Poznań University of Economics and Business, Poznań, Poland

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Chapter
Published: 30 March 2019 in Public Sector Accounting, Auditing and Control in South Eastern Europe
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‘Public sector accounting, auditing and control in Poland’ by Magdalena Kowalczyk provides a comprehensive overview of the organisation of the country and its territorial structure, as well as concise insights on the formulation and execution of central government and local and regional self-government budgets. While the focus is on accounting and financial reporting and audit and other oversight (supervision) practice overview, special attention is also given to the structure of public administration and local and regional specifies. The chapter also provides brief assessment of challenges and future development paths that Poland as the EU country is to face with, with a focus on new public management influence on shaping the public sector accounting reforms, and the role of internal auditing processes.

ACS Style

Magdalena Kowalczyk. Public Sector Accounting, Auditing and Control in Poland. Public Sector Accounting, Auditing and Control in South Eastern Europe 2019, 29 -60.

AMA Style

Magdalena Kowalczyk. Public Sector Accounting, Auditing and Control in Poland. Public Sector Accounting, Auditing and Control in South Eastern Europe. 2019; ():29-60.

Chicago/Turabian Style

Magdalena Kowalczyk. 2019. "Public Sector Accounting, Auditing and Control in Poland." Public Sector Accounting, Auditing and Control in South Eastern Europe , no. : 29-60.

Journal article
Published: 18 February 2019 in Sustainability
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In recent years, many studies have been carried out on corporate social responsibility (CSR) reporting by enterprises. However, none of the previous surveys have covered CSR reporting in countries in Western Europe (Spain) and Central Europe (Poland). In our research, we looked for answers to two research questions. The first was aimed at answering whether the industry represented by a given company influenced the number of disclosures in CSR reporting. The second question was to answer whether there were differences between Poland and Spain in the amount of disclosure in CSR reporting. We carried out a statistical analysis of the collected research material, under which we performed non-parametric tests as all of the variables for the distribution were not normal (Shapiro–Wilk test). We performed both the U Mann–Whitney and Kruskal–Wallis tests, which allowed us to answer our questions. The obtained results indicated that enterprises from the fuel and energy sectors as well as the financial industry provided more CSR disclosure than the other industries. There was a significant difference in the number of CSR disclosures between Poland and Spain, where more disclosures in CSR reporting were recorded in Spain.

ACS Style

Garstecki Dawid; Kowalczyk Magdalena; Kwiecińska Karolina. CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis. Sustainability 2019, 11, 1054 .

AMA Style

Garstecki Dawid, Kowalczyk Magdalena, Kwiecińska Karolina. CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis. Sustainability. 2019; 11 (4):1054.

Chicago/Turabian Style

Garstecki Dawid; Kowalczyk Magdalena; Kwiecińska Karolina. 2019. "CSR Practices in Polish and Spanish Stock Listed Companies: A Comparative Analysis." Sustainability 11, no. 4: 1054.