Search results

1

Upgrading of the Management Review on the Basis of the EFQM Excellence Model

100%

Petrič A., Gomišček B.

Organizacija

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2011

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vol. 44

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issue 4

109-119

EN

Suppliers in the automotive industry can use for strategical planning a number of different approaches and tools, which can upgrade the quality management systems (ISO 9001, ISO/TS 14696) to achieve the breakthrough power to meet needs in order to achieve a significant role in the automotive supplying chain. One of the very popular and positively accepted tools to achieve continually improving is implementing of the principles of excellence, according to the EFQM model.On the basis of case studies is in the article analysed and represented a useful value of the implementation of the quality management system audits and management review according to ISO/TS and their positive impact on the development of key indicators of the company TPV d.d. from Novo mesto, which is mounted as a development supplier in the automotive industry. With the implementation of self assessment according to the model of excellence EFQM we demonstrate the added value of the take up of the principles of excellence, according to the present system auditing according to ISO standards and the implementation of management review according to ISO/TS requirements.We upgraded in the existing management system performing of management review as manager's tool, which came directly from the requirements of standard ISO/TS, on to the level of the fundamental principles of excellence by EFQM model and mark it as one of the more effective managers tools with which you can still effectively introduces the leadership of the continuous improvements and strategically manages the company.

2

Search for knowledge and professional scepticism of accounting students – an experimental study

100%

Ciołek M.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2018

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issue 515

243-256

EN

The purpose of this study is to examine whether university accounting programs shape such ‘search for knowledge’ trait in significantly more effective comparing other university programs in the field of economy. For this purpose I conducted an experimental study using Hurtt Professional Skepticism Scale – HPSS which is one of the most recognized skepticism measures. I surveyed 432 students of Poznań University of Economics who follow either accounting program or management program (control group). The results showed that only programs in accounting increased the mean level of ‘search for knowledge’ trait significantly comparing to management program. The robustness analysis showed that gender, professional experience and length of service had no statistically significant impact on results.

3

Normative Framework as the Basis for Quality Financial Reporting in the Republic of Slovenia, the Republic of Macedonia and the Republic of Serbia

86%

Ranđelović D., Đukić T.

Economic Themes

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2016

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vol. 54

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issue 1

129-154

EN

Quality of financial reporting is the precondition for the effective functioning of capital market due to the globalization of business. In the countries of Eastern and Central Europe, during the period of socialism, accounting and preparation of annual accounts was adapted for needs of planned economy. Today, it is necessary to work on harmonization national with international legislation. Also, they need to promote a culture of financial reporting, because economic entities do not understand the essential role and importance of financial reporting for business potential. In this paper, we consider Slovenia’s, Macedonia’s and Serbia’s normative framework of financial reporting system, in order to give the assessment of the current situation and pointed out the possible directions of improvement of this process. The comparative analysis of legal and professional solutions, which regulates financal reporting system in these countries, we learned some inconsistencies of their legislation in relation to international regulations, especially in the part of financial reporting for small and micro entreprises. In Serbia and Macedonia, perceived insufficient engagement of of professional organizations and bodies, which requires the reaction of the country in terms of defining and monitoring the implementation of regulations governing the conditions and responsibility for performing accounting and auditing work. This would allow business entities to access financial sources under favourable terms, raising their competitive advantages to quality financial information within financial reports, as well as further development of entrepreneurial activity, which is the generator of the most developed economies in the world.

4

Praktyczne aspekty realizacji ewaluacji w jednostkach samorządu terytorialnego

86%

Czopik Ł., Łojewska-Pyka A.

Zarządzanie Publiczne

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2011

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issue 4(16)

11-22

EN

The more and more popular opinion that provision of public services must not be ineffective while objectives and the related expenses should be rational and justified, results in continuous evolution of public administration – starting up with goal orientation, through introduction of various types of measures and indicators, to end up with systems of effectiveness measurement and optimisation. The private sector turned up to be the natural source of patterns and practical solutions, as being forever oriented towards profit maximisation and cost-effectiveness. The resulting trend of modern public management represents the effort aimed at implementation of business management methods in the public sector. The idea has been implemented at many levels which, however – with considerable simplification – has come to management according to the Deming cycle. In other words, each project should be carried out according to the sequence: plan → do → examine → apply. Consequently, management by objectives, strategic planning, benchmarking, managerial control, performance budget, audit and evaluation emerged in administration. It is the last concept which will be discussed in this publication because the managers of the public sector (frequently coming from business environment) increase the pressure on results of their own and their co-workers’ activities. As a consequence of this approach, it becomes necessary to measure results of civil servants’ work as well as of programmes and projects executed by them. This trend has become more intensive since the moment the Polish state started to absorb and administer resources from the European Union as the programme guidelines and books of procedures of individual managing institutions have enforced evaluation of effectiveness of the EU money utilisation. This stimulus has generated considerations on broader application of evaluation procedures, also in the areas which are not directly related to EU funds administration. The present publication will comprise observations of the authors, based on practical experience, concerning the pragmatic aspects of implementation of evaluation processes in various areas of activity of the territorial self-government units. The authors will approach both the objectives the evaluators are usually faced with and the areas in which the evaluation is or might be applied. Setting the required effects of evaluation against the capacity of the public sector, and considering the legal framework of the territorial self-government units, the authors will indicate the ways evaluation may be conducted as well as – which is even more essential – the complications resulting from the methods adopted. First of all, the procedural aspect of acquisition of the evaluation service will be analysed, with special consideration to procedures, conditions and criteria required by the public procurement law and the related bylaws. Methods of reaching the evaluation effects by the territorial self-government units, alternative to the tendering procedures, will be also considered. On the basis of the above considerations, the authors will develop two groups of conclusions. Statutory ones, connected with the methods of acquisition of this service which are best adjusted to the objectives set, and general ones, covering the proposals of broader application of evaluation in the public sector management process.

5

The non-audit fee and the auditee’s failure risk

72%

Staszkiewicz P., Górska R.

Zeszyty Teoretyczne Rachunkowości

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2018

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issue 99(155)

97-117

EN

This paper examines whether the auditee’s financial situation affects the auditor’s non-audit fee and independence. Three sets of tests were used to address the issue. The first examines whether there are cross-border and intertemporal differences in relationships between non-audit fees and audit fees. The second tests whether there is a relationship between non-audit fees and report modification. The third addresses the relationships between audit fees and the auditee’s financial situation. The results suggest a lack of coexistence of all three motives for the purchase of non-audit fee services, and substantial similarities of auditor and auditee behaviors across Poland and New Zealand. We documented the lack of a significant link between auditee failure risk and the quality of the audit report. Our findings indicate an operational rather than a strategic nature of non-audit services to incumbent clients.

PL

Artykuł koncentruje się na związku między sytuacją finansową badanej jednostki a pozostałym wynagrodzeniem i niezależnością firmy audytorskiej. Autorzy zastosowali trzy testy w przeprowadzonym badaniu. Najpierw przenalizowali związek wynagrodzenia za badanie i wynagrodzenia za pozostałe usługi nierewizyjne z perspektywy czasowo-przestrzennej. Drugi test dotyczy relacji między pozostałym wynagrodzeniem firm audytorskich a modyfikacją opinii biegłego rewidenta, trzeci zaś relacji między wynagrodzeniem a ryzykiem bankructwa. Wyniki badania wskazują na brak łącznego współistnienia wszystkich trzech motywów nabywania usług nierewizyjnych. Nie zidentyfikowano istotnego związku między ryzykiem upadłości klienta firmy audytorskiej a jakością badania. Wyniki wskazują na podobieństwo procesów zachodzących w Nowej Zelandii i w Polsce oraz na operacyjny charakter zakupu pozostałych usług rewizyjnych.

6

Muslim auditors’ ethics

72%

Czerny M.

Zeszyty Teoretyczne Rachunkowości

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2020

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issue 108(164)

229-240

EN

The article discusses Islamic ethics and the impact it has on the professional ethics of Muslim auditors. Based on studies of the available literature on the subject and the Qur’an, the paper identifies the source of Muslim ethics and indicates that its perspective is slightly different from the perspectives known in the West. It also identifies the ethical principles which should be followed by a Muslim auditor. The analysis of the sources indicates that Islamic ethics and the understanding of certain principles and rules in Mus-lim countries differ (for cultural and religious reasons) from the perspective commonly adopted in other countries, hence the belief that it is necessary to create their own code of ethics for professionals, such as auditors. Attempting to assess how cultural norms affect professional ethics, based on a selected example of professional audit practitioners in Muslim countries, the article may be a prelude to further research in this direction, not necessarily in relation to the Islamic cultural circle.

PL

Artykuł omawia etykę islamską i wpływ, jaki ma ona na etykę zawodową muzułmańskiego audytora. Wskazano w nim, na podstawie studiów dostępnej literatury przedmiotu i Koranu, źródła muzułmańskiej etyki, jej nieco odmienną, od znanych na Zachodzie teorii, perspektywę, a także zasady etyczne, którymi kierować się winien muzułmański audytor. Analiza źródeł wskazuje, że rozumienie pewnych zasad i reguł ze względów kulturowo-religijnych w krajach muzułmańskich różni się od perspektywy przyjętej w krajach przynależnych do innych kręgów kulturowych, dlatego jest przekonanie o konieczności stwo-rzenia własnego kodeksu etycznego dla profesjonalistów, takich jak audytor. Podejmując próbę oceny, w jaki sposób normy kulturowe oddziaływują na etykę zawodową na wybranym przykładzie osób zajmu-jących się zawodowo audytem w krajach muzułmańskich, artykuł może stanowić wstęp do dalszych badań w tym kierunku, niekoniecznie w odniesieniu do islamskiego kręgu kulturowego.

7

Spełnienie wymogu niezależności członków rad nadzorczych w procesie zapewnienia jakości rewizji finansowej

72%

Grzegorczyk F., Hejnar J.

Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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2014

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issue 5(929)

75-92

PL

Właściwy tryb powołania biegłego rewidenta w obrocie gospodarczym oraz jego kompetencje merytoryczne i etyczne stanowią warunek konieczny efektywności rewizji finansowej. Działalność biegłego rewidenta może być jednak optymalizowana, gdy po stronie badanego podmiotu (jednostki) odnajduje on właściwych partnerów merytorycznych. Poza członkami zarządu dotyczy to również członków rad nadzorczych. Zarysowujący się trend wzmacniania roli organów nadzoru korporacyjnego w szeroko rozumianym procesie sprawozdawczości i rewizji finansowej znajduje wyraz w przepisach ustawy o rachunkowości (np. w art. 4a tej ustawy). Przedmiotem opracowania jest ustalenie podstawowego kryterium pozwalającego przyjąć, że biegły rewident może odnaleźć partnera merytorycznego w procesie rewizji finansowej (kryterium tym jest niezależność członków rad nadzorczych). Celem opracowania jest także zbadanie stopnia występowania zjawiska niezależności członków rad nadzorczych w wybranych grupach spółek publicznych notowanych na Giełdzie Papierów Wartościowych w Warszawie.

EN

Employing an appropriate method of choosing an auditor together with his competence (both knowledge and ethical conduct) constitute conditio sine qua non of the efficient performance of financial audits. It should be noted that an auditor’s performance can be optimised only if he finds appropriate counterparts at the entity he is to audit. Apart from management board members, particular attention should be paid to the supervisory board members. Strengthening the position of the supervisory bodies in financial reporting and audit-related issues is becoming a more and more visible trend in current legislation (e.g. article 4a of the law on accountancy). The first purpose of this paper is to find a substantive criterion by which to determine whether an auditor has an appropriate counterpart within the entity he is auditing (this is the independence of the supervisory board members). The second purpose is to check how common it is for supervisory board members to actually be independent (examples of two groups of companies listed on the Warsaw Stock Exchange are analysed).

8

Rola etyki zawodowej w kształceniu potencjalnych kandydatów na biegłych rewidentów

72%

Renik K.

Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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2023

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vol. 67

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issue 4

121-131

EN

The aim of this study is to define the role of ethics in the profession of statutory auditor in the education of potential candidates in the auditor’s profession. The study was based on a critical analysis of literature, legal acts, and an analysis of the syllabuses of Polish economic universities. Despite emphasizing the importance and role of ethics in the profession of statutory auditors, Polish education programs of economics universities in fields related to audit or controlling still offer a small number of ethical subjects. The literature review confirms students’ lack of ethical education (potential candidates). Therefore, it is worth considering expanding the educational offer in the future to increase the helpful knowledge to acquire qualifications and awareness of ethical attitudes of potential candidates for statutory auditors.

PL

Celem niniejszego badania jest określenie roli etyki w zawodzie biegłego rewidenta w kształceniu potencjalnych kandydatów na studiach wyższych w Polsce. Badanie zostało przeprowadzone na podstawie krytycznej analizy literatury, aktów prawnych oraz analizy programów nauczania w postaci sylabusów polskich uczelni ekonomicznych. Mimo podkreślania znaczenia i roli etyki w zawodzie biegłych rewidentów, polskojęzyczne programy kształcenia uczelni ekonomicznych na kierunkach lub specjalnościach związanych z audytem, rewizją lub controllingiem oferują niewielką liczbę przedmiotów w zakresie etyki zawodowej. Badania literaturowe potwierdzają braki w edukacji w zakresie etyki wśród studentów (potencjalnych kandydatów). W związku z tym warto w przyszłości rozważyć rozszerzenie oferty kształcenia w celu zwiększenia wiedzy niezbędnej do zdobycia kwalifikacji i świadomości postaw etycznych potencjalnych kandydatów na biegłych rewidentów.

9

Wdrożenie efektywnego modelu zarządzania finansami publicznymi w regulacjach prawnych dotyczących kontroli zarządczej

72%

Lubimow-Burzyńska I., Kowalczyk E.

Nierówności społeczne a wzrost gospodarczy

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2013

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issue 31

99-109

PL

Wprowadzenie do polskiego prawa terminu „kontrola zarządcza” nastręczyło wiele proble-mów interpretacyjnych. Spośród wielu terminów z zakresu kontroli na szczególną uwagę zasługuje kontrola zarządcza jako nowy termin wprowadzony do ustawy o finansach publicznych w 2009 roku. W artykule dokonano przeglądu terminów i zakresów kontroli obowiązującej w ustawodaw-stwie oraz zestawiono wprowadzone zmiany z wynikami kontroli Najwyższej Izby Kontroli.

EN

Once the term management control had been introduced into Polish law it induced many problems in terms of its interpretation. The management control as one of many terms dealing with the matter of control deserves our special attention as the one which was newly introduced to the Public Finance Act in 2009. This article reviews the terms and the scopes of the controlling proce-dures being in force in the state legislation and collates the introduced changes with the results of the control made by the Supreme Chamber of Control.

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2 Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu

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1 Economic Themes

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1 Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie

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