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2020 | OriginalPaper | Buchkapitel

Influence of Deregulation on Sustainable Development of Sector of Professional Financial and Accounting Services in Poland: An Empirical Study

verfasst von : Michał Buszko, Marlena Ciechan-Kujawa

Erschienen in: Finance and Sustainability

Verlag: Springer International Publishing

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Abstract

The paper presents the analysis of the influence of changes in legal regulations concerning professional accounting services into functioning and development of accounting offices in Poland. The main research objective of the paper is to evaluate the attitude and consequences of the deregulation from the perspective of accounting offices. The results of the research conducted by the authors indicate that accounting offices were not supporting the deregulation and they currently negatively evaluate it. The deregulation is evaluated as bringing the negative effects in six out of seven areas of functioning of accounting offices. The negative effects of deregulation are determined by narrow scope of variables, such as age of respondents, level of education and period of running the accounting office.

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Fußnoten
1
The authors used Kendall’s Tau-c statistics i.e. nonparametric measure of strength and direction of relation between two variables, containing adjustment for table size and ties between pairs of observations, as it gives more information than commonly known Spearman’s Rho correlation coefficient.
 
2
The τ correlations were respectively: 0.353, −0.396, −0.140, −0.232, −0.366. P-value of all of the ratios was <0.05.
 
3
Grades 1 and 2 were associated with negative influence of deregulation, grade 3 was neutral while grades 4 and 5 indicated positive influence of the deregulation onto sector of professional accounting services.
 
4
The respondents indicated also decrease of economic safety (75 versus 58 indications), however the parameters of the estimation of (Y7) DSAF turned out to be statistically insignificant.
 
5
The structure analysis contained all the accounting offices, including those established after 2014, as they could be affected indirectly by the deregulation e.g. through adjustment to the new law of the whole sector of professional accounting services.
 
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Metadaten
Titel
Influence of Deregulation on Sustainable Development of Sector of Professional Financial and Accounting Services in Poland: An Empirical Study
verfasst von
Michał Buszko
Marlena Ciechan-Kujawa
Copyright-Jahr
2020
DOI
https://doi.org/10.1007/978-3-030-34401-6_23