The potential of using psychometric tests in Polish accounting research

• Authors: Kabalski Przemysław , Nowak Marta

Title variants

PL

Potencjał zastosowania testów psychometrycznych w polskich badaniach rachunkowości

• Languages of publication: EN

Abstracts

EN

Purpose: To demonstrate the rationale for using psychometric tests in accounting research and show the spectrum of possibilities for such research in the context of skepticism towards them in Polish academia. Methodology/approach: Deduction and a scoping literature review. Findings: We confirm that personality traits and states of the human mind affect the accounting process, and psychometrics is a field with strong theoretical foundations and well-developed empirical tools. This means that the use of psychometric tests in accounting research indisputably makes sense. Thereby, the skepticism towards psychometric research in accounting in Polish academic accounting society is questioned. Originality/value: We conducted an extensive review of the accounting research that used psychometric tests. We demonstrate the rationale for the use of psychometric testing in accounting.

PL

Cel: Wykazanie zasadności zastosowania testów psychometrycznych w badaniach rachun-kowości, a także ukazanie spektrum możliwości w zakresie takich badań w kontekście sceptycyzmu wobec nich w polskim środowisku rachunkowości. Metodyka/podejście badawcze: Dedukcja oraz przegląd zakresu literatury. Wyniki: Potwierdzono, że cechy i stany psychiki ludzkiej wpływają na proces rachunkowo-ści, a psychometria jest dziedziną o solidnych podstawach teoretycznych i wypracowanych narzędziach empirycznych. To oznacza, że stosowanie testów psychometrycznych w bada-niach rachunkowości bezdyskusyjnie ma sens. Tym samym zakwestionowano sceptyczne podejście do tego typu badań w polskim naukowym środowisku rachunkowości. Oryginalność/wartość: Szeroki przegląd badań rachunkowości z zastosowaniem testów psychometrycznych. Oryginalna próba dedukcyjnego wykazania zasadności zastosowania badań psychometrycznych w rachunkowości w kontekście sceptycyzmu do tych badań w nau-kowym środowisku rachunkowości w Polsce.

Keywords

EN

psychometrics; psychological tests; accounting; behavioral accounting

PL

psychometria; testy psychologiczne; rachunkowość; rachunkowość behawioralna.

• Publisher: Stowarzyszenie Księgowych w Polsce (SKwP), Zarząd Główny, Rada Naukowa
• Journal: Zeszyty Teoretyczne Rachunkowości
• Year: 2023
• Issue: 47(4)
• Pages: 91-116

Contributors

author

Kabalski Przemysław

• University of Lodz, Faculty of Management, De-partment of Accounting

author

Nowak Marta

• Wroclaw University of Economics and Business, Faculty of Management, Department of Costing

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