Results found: 2

Search results

Sort By:

Limit search:

Can we make references to Catholic social teaching (CST) when expanding scientific knowledge in accounting? Research problem statement

100%

Grabowski R.

Journal of Management and Financial Sciences

2019

issue 39

9-16

Research interests of the author focus, among others, on accounting and Catholic social teaching (CST). This paper is motivated by the wish to launch research into these areas by raising the question featuring in the title about the feasibility of interdisciplinary studies covering the above-mentioned fields of research, i.e., accounting and Catholic social teaching. The paper makes an attempt to answer the question, however, whether it needs to be stressed that it just delineates a context for a wider and in-depth discussion that can be continued. Looking at conclusions reached by the author we may agree that it is possible to make references to Catholic social teaching when expanding the body of research knowledge in accounting. The aforesaid can be substantiated by the following arguments. First, CST can be viewed not only as the Catholic Church's doctrine but also as a reflection of research activity. Second, today there is a number of research works that discuss interdisciplinary studies on CST and social sciences, including economics and law. Third, accounting is a social science but at the same time it is an applied science focused, among others, on seeking solutions that would assist humanity and, above all, economic entities in accomplishing goals and meeting requirements set forth for them, which the mankind delivers not just in the economic context but also in the context of the system of values approved and exercised by societies. Fourth, in the literature there are writings that touch upon accounting and its links with ethics, culture, and religion (e.g., studies on accounting and Islam). In view of the above, seeking solutions in accounting (e.g. in reporting) that would meet requirements posed by CST is not in contradiction with to-date threads in research considerations and studies.

Student perspective on skills needed in the accounting profession: a review of studies

100%

Grabowski R.

Journal of Management and Financial Sciences

2019

issue 36

123-138

This paper has been written based on surveys published in the foreign literature discussing student perception of the importance of competencies and skills needed in the accounting profession. While working towards the accomplishment of the above task we: (a) reviewed and categorised the subject-matter literature on accounting education, (b) discussed the methodology applied to analyse the surveys, (c) investigated into selected surveys on student perceptions of the importance of competencies and skills needed in the accounting profession, and (d) formulated conclusions. Generally speaking, two main conclusions can be drawn from the analysis. Firstly, the comparison of the subject-matter literature is difficult because the importance of skills is tested against a wide variety of methods plus the scope and type of the skills included in these studies vary often to a substantial degree. Secondly, despite the above-mentioned limitations, surveys suggest that students realise that nowadays technical bookkeeping skills are not enough to work in accounting. They know they need other skills in the field of communication, teamwork, decision making, analytical and logical thinking, professional demeanour, as well as a solid value system and interpersonal competences.

Refine search results

2 Journal of Management and Financial Sciences

2 Grabowski R.

1 2020

1 2019

Search results

Can we make references to Catholic social teaching (CST) when expanding scientific knowledge in accounting? Research problem statement

Student perspective on skills needed in the accounting profession: a review of studies