TY  - JOUR
AB  - Purpose– The purpose of this paper is to deal with the evolution of Polish financial reporting principles in its historical context, this providing the reader with basic understanding of what has been influencing the shape of Polish accounting rules and how they evolved from the communist times until the accession of Poland to the European Union. This in turn should help in understanding the way in which Polish corporate governance system has evolved.Design/methodology/approach– The approach taken is a general review and analysis of the issues surrounding Polish accounting rules transition.Findings– Throughout the transition period Polish financial reporting principles managed to successfully convert from socialistic to financial‐market oriented thus providing both financial managers and investors with a powerful governance tool.Practical implications– Full understanding of the development of modern financial reporting principles, especially in the transition/emerging economies, is not possible without sound knowledge of the socio‐economic context of their formation.Originality/value– Both business practitioners interested in collaboration with companies from Poland (or another transition country) as well as academics working on financial reporting/management issues in international setting should find the paper useful.
VL  - 2
IS  - 1
SN  - 1746-5265
DO  - 10.1108/17465260710720246
UR  - https://doi.org/10.1108/17465260710720246
AU  - Leśko Dariusz
PY  - 2007
Y1  - 2007/01/01
TI  - Polish financial reporting principles in transition
T2  - Baltic Journal of Management
PB  - Emerald Group Publishing Limited
SP  - 55
EP  - 66
Y2  - 2024/04/25
ER  -