Czy polska rachunkowość jest obecna na arenie międzynarodowej?
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IS POLISH ACCOUNTANCY PRESENT WORLDWIDE?
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The voices raising the problem of low contribution of Polish science to international science induced the author to attempt at answering the following question: - is Polish accountancy present worldwide? The quantitative analysis of scholar achievements of academic departments of accountancy in Poland carried out with regard to their academic productivity measured with the number of academic publications, is composed of two parts. The first part, driven by the availability of data, defines the scope of studies written in English by academic teachers employed in institutes, departments or units of accountancy in Poland. The second part of the research carried out based on the international database of the Institute for Scientific Information (ISI) Web of Knowledge – Thomson Reuters, indicates the frequency of publishing the studies of Polish academic teachers in prestigious accountancy journals listed in the so called “Philadelphia list”. The research was carried out in February – March for the period of 5 years within 2005-2010. The present article does not aim at comparing individual centres to each other or their critical assessment. The present study was oriented mainly towards the presentation of actual situation. It can be, therefore, an introduction to further studies allowing identification of core sources of relatively low worldwide achievements of academic departments of accountancy in Poland.
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