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 Research

 
The research of the Unit oscillates around the following issues:
  • accounting in cyberspace;
  • functions and directions of development of information technology accounting;
  • integrated financial and managerial accounting in the information technology environment;
  • evaluation of effectiveness of management supporting information technology solutions;
  • the XBRL standard as financial reporting supporting concept.
Individual interests of the Unit staff include the following issues:
  • information technology solutions supporting financial reporting and corporate management;
  • financial reporting: directions of development of financial reporting, gap in financial reporting (the existing and expected - by some users - shape of financial reporting), possibilities of adjustment financial reporting to the expectations of different users;
  • methodological problems in accounting: defining accounting methods and principles, classification of accounting methods and principles, evolution of accounting methods and principles;
  • history of development of accounting trends, current accounting research  – research areas and methods;
  • accounting development factors;
  • taxes (systems, effectiveness, internal coherence, tightness, control);
  • taxes in accounting (methods of allocation of income tax, conceptual assumptions and information content of tax balance and profit and loss account);
  • psychological, sociological and cultural aspects of accounting;
  • corporate accounting in the process of bankruptcy;
  • investigative accounting, accounting fraud, tax fraud.
The information on the current research conducted by the staff of the  Information Technology Accounting Unit is to be found in the bookmark of the Institute of Accounting/ Research.​

 
 
 

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