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1
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The educational role of the Accountants Association in Poland (AAP) after the deregulating of the profession

100%
Świetla K.
Nauki o Finansach
|
2018
|
issue vol.23 no. 2
75-89
EN
Due to the commonly perceived need to specialize in one professional activity, the role of education is increasing. This includes accounting specializations which are important as professions of public trust. In connection with such expectations, the role of education among professional groups of accounting professionals at all levels is increasing. The article presents the educational requirements for the professional specialization on accounting against the IFAC International Education Standards and in the context of the deregulation of the accountancy professions in Poland. As a solution to the problems of appropriate education, the role of the Accountants Association in Poland (AAP) was pointed out, based on the courses provided by it, aimed at not only improving the qualifications of the individuals who are involved in accounting professionally, but also on the supporting ethics. The courses taught were analyzed in a cross-section of their participants in the years 2013-2016. The method adopted to achieve the intended purpose was the analysis of the available literature, the laws in force and the sources provided by the AAP. On the basis of the research, it was found that despite the absence of mandatory professional certification for accounting and bookkeeping, the professionals in this area do see the need for continuous education and take diverse action to raise the quality of the services they provide.
2

Rozwój usług w globalnej gospodarce ze szczególnym uwzględnieniem outsourcingu finansowo-księgowego

100%
Świetla K.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2012
|
issue 889
103-115
EN
The growing importance of services is seen in the modern world as a requirement for civilisation’s proper economic development. Services began to expand in the mid-twentieth century, and have gone on to become a leading economic sphere in highly developed countries. Increased efficiency often has a decisive impact on the productivity and competitiveness of economies and GDP. At the same time, it has started a constant evolution of the requirements, resulting in the quick development of specialist companies that meet market expectations. Global transactions require from market participants up-to-date knowledge of international regulations. Continuous training of employees is not only expensive but also does not allow operators to focus on their core business, which is why they come more and more to rely on the purchase of professional services that meet their expectations. The transnational movement of services is therefore the result of the use of the latest assistive technology and knowledge of the global economy. It is not only their reach and accessibility that accounts for the popularity of services, but also the opportunity to acquire specialised services. One result of this popularity has been the development of financial and accounting outsourcing.
3

Ewolucja rozwiązań rachunkowości jako determinanta rozwoju rynku specjalistycznych usług finansowych

100%
Świetla K.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2013
|
issue 901
145-158
EN
The article looks at the centuries-old history of accounting, from ancient times up to the modern conditions prevailing in the global economy. The impact of accounting on the economy and feedback are shown. The article also stresses the need for accounting to be harmonised and the individuals engaged in it to become specialised so as to ensure that the information being presented is credible and a true picture of the company is put forth. The author also discusses the increasingly common use of knowledge and the involvement of companies providing specialist services to promote the desired quality of information from accounting while also reducing the cost of acquiring that information.
4
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Protection of personal data in the system of modern accounting in the context of the implementation of the Regulation of the European Parliament and of the EU Council 2016/679 of 27 April 2016

100%
Świetla K.
Nauki o Finansach
|
2019
|
issue vol. 24 no. 3
59-79
EN
This article is an attempt to analyze the existing solutions in the field of the protection of personal data. Training and advisory materials on this subject prepared by numerous law firms (32) were analyzed, providing a valid explanation, understanding and implementation of the new obligations in the field of data protection. In addition the author conducted pilot interviews in accounting offices (17) concerning the protection of personal data to indicate the approach of service providers to the performance of the tasks in the field of personal data protection. The key findings of the study are: noticeable increase in the interest of the contracting parties in data protection issues, as well as presenting their positive aspects along with possible problems in their practical application. An important contribution of the author is also the presentation of the key points of agreements which the parties should pay attention to in order to avoid misunderstandings.
5

Locating Accounting Outsourcing Centres in the Countries of Central and Eastern Europe in the Light of Global Conditions – Research Proposal

100%
Świetla K.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2017
|
issue 9(969)
69-80
EN
The aim of this study is to present is to present what makes the location of accounting outsourcing centres successful given the complexity of their operations. For this purpose, a matrix developed by the author will be used (established on the basis of a pilot study realised in 2016) on the relationship between the complexity of processes and the costs generated in connection with their implementation. The study is currently being prepared (including an analysis of outsourcing market investors, decision-making in the proper sampling, and refining the specific research questions) and its planned execution time is 2017/2018. At this stage, basic research questions and hypotheses were formulated, and a preliminary selection of the statistical method permitting assessment of the studied parameters was made. The study’s results are to be made available to the parties concerned as a tool to support decision-making regarding the location of centres of outsourcing of accounting in the countries of Central and Eastern Europe.
PL
Celem artykułu jest prezentacja przygotowywanego przez autorkę badania ukierunkowanego na uzasadnienie podstaw prawidłowej lokalizacji centrów outsourcingu rachunkowości w kontekście złożoności delegowanych do nich procesów. W tym celu wykorzystano opracowaną przez autorkę macierz (powstałą na podstawie zrealizowanego w 2016 r. badania pilotażowego) zależności pomiędzy złożonością procesów a kosztami ich realizacji. Badanie jest na etapie przygotowania (m.in. analizy rynku inwestorów outsourcingowych, podejmowania decyzji dotyczącej prawidłowego doboru próby, dopracowywania szczegółowych pytań badawczych), a jego zaplanowany czas realizacji to przełom lat 2017 i 2018. Na obecnym etapie wyznaczono podstawowe pytania badawcze, hipotezy oraz dokonano wstępnego wyboru metody statystycznej sprzyjającej ocenie badanych parametrów. Wyniki badania mają zostać udostępnione zainteresowanym stronom jako narzędzie wspierające podejmowanie decyzji dotyczących lokacji centrów outsourcingu rachunkowości w krajach Europy Środkowej i Wschodniej.
6

Charakterystyka umów dotyczących poziomu usług oraz kluczowych wskaźników efektywności w praktyce outsourcingu procesów rachunkowości

100%
Świetla K.
Zeszyty Naukowe Uniwersytetu Ekonomicznego w Krakowie
|
2017
|
issue 12(972)
57-68
PL
Wraz z rozwojem gospodarki rozwija się sektor usług. W ostatnich latach najszybciej rozwija się outsourcing rachunkowości. Coraz częściej dochodzi więc do współpracy pomiędzy podmiotem zlecającym obsługę wydzielonych procesów a zewnętrznym wykonawcą świadczącym usługi outsourcingowe. Korzystanie z outsourcingu wpływa na obniżenie kosztów oraz umożliwia dostęp do najnowszych rozwiązań technologicznych, a także pozwala oszczędzić czas, który może zostać wykorzystany na prowadzenie przez zlecającego podstawowej działalności. Do osiągnięcia zakładanych efektów w ramach dwustronnej współpracy konieczne jest zarówno dopracowanie kontraktu zawieranego przez strony oraz umowy dotyczącej poziomu usług (SLA), będącej jego uszczegółowieniem, jak i prawidłowe dobranie kluczowych wskaźników efektywności (KPI), pozwalających na ocenę jakości świadczeń. W artykule przedstawiono zasady opracowywania umów dotyczących korzystania z usług outsourcingowych oraz opisano reguły konstruowania wskaźników pozwalających na ocenę jakości wykonania zlecanych prac. Artykuł został przygotowany na podstawie studiów literatury przedmiotu, obowiązujących regulacji prawnych, a także materiałów źródłowych dotyczących podmiotów gospodarczych, w tym raportów prezentujących wykorzystanie SLA i KPI do oceny realizacji usług.
EN
As the world economy has grown, the global service sector has evolved, and outsourced accounting services have seen the most robust growth of all. As a result, cooperation between the entity purchasing the service of separated processes and the service provider is becoming more and more common. Outsourcing external services allows organisations to reduce costs and ensure access to the latest technological solutions as well as to save time, which the contractor can use for its primary activity. To achieve success within the framework of bilateral cooperation, it is necessary to refine the design of both the contract concluded between the parties along with its specification in the form of a service level agreement (SLA) as well as the correct selection of key indicators (KPI) to assess the effectiveness of the benefits purchased. Thus, the article presents the principles of construction on contracts regarding the use of relevant services and the principles underlying the basics of indicators to assess their quality. The content of the article has been prepared on the basis of the subject literature, legal regulations and online source materials, including a review of reports presenting the use of SLA and KPI for the purposes of assessing the level of service provision.
7

DETERMINATION OF THE FINANCIAL RESULT IN THE INSURANCE AND REINSURANCE COMPANIES CONSIDERING THE ACCOUNTING ACT

63%
Świetla K., Jonas K.
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
|
2016
|
issue 3
121-137
EN
The procedure of determining the financial result in the insurance companies significantly differs from the rules set for a typical entity. The paper, using the example of the report-the profit and loss account presents the principles for determining both the technical and overall profit and loss account discussing individual categories. The paper has indicated categories concerning revenues and costs specific only for the insurance companies.
8
Publication available in full text mode
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Performance changes around banks mergers and acquisitions: evidence from Poland

51%
Budny K., Krasodomska J., Świetla K.
Nauki o Finansach
|
2019
|
issue vol. 24 no. 2
28-45
EN
This study investigates the influence of M&A on the performance of banks operating in Poland. We use a sample of 14 transactions that occurred in the Polish banking sector from 2001 to 2015. Our data set includes pre and post-merger accounting information covering a period of two years before and after the merger. We follow Pilloff’s [1996] approach to determine the average performance changes measured with ROAA and ROAE. According to the research results, M&As transactions seem to affect profitability as both ROAA and ROAE means change. However, these changes do not follow the same trend. The correlations between the acquirer’s pre-merger weighted performance measured with ROAA and ROAE and merger-related changes in performance are significant and negative. The same situation is observed as regards the target pre-merger weighted performance measured with ROAE and merger-related changes in performance. The results also suggest that large acquirers are associated with less successful M&A.
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