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Influence of Deregulation on Sustainable Development of Sector of Professional Financial and Accounting Services in Poland: An Empirical Study

In: Finance and Sustainability

Author

Listed:
  • Michał Buszko

    (Nicolaus Copernicus University in Toruń)

  • Marlena Ciechan-Kujawa

    (Nicolaus Copernicus University in Toruń)

Abstract

The paper presents the analysis of the influence of changes in legal regulations concerning professional accounting services into functioning and development of accounting offices in Poland. The main research objective of the paper is to evaluate the attitude and consequences of the deregulation from the perspective of accounting offices. The results of the research conducted by the authors indicate that accounting offices were not supporting the deregulation and they currently negatively evaluate it. The deregulation is evaluated as bringing the negative effects in six out of seven areas of functioning of accounting offices. The negative effects of deregulation are determined by narrow scope of variables, such as age of respondents, level of education and period of running the accounting office.

Suggested Citation

  • Michał Buszko & Marlena Ciechan-Kujawa, 2020. "Influence of Deregulation on Sustainable Development of Sector of Professional Financial and Accounting Services in Poland: An Empirical Study," Springer Proceedings in Business and Economics, in: Karolina Daszyńska-Żygadło & Agnieszka Bem & Bożena Ryszawska & Erika Jáki & Taťána Hajdíková (ed.), Finance and Sustainability, pages 277-289, Springer.
    • Handle: RePEc:spr:prbchp:978-3-030-34401-6_23
    DOI: 10.1007/978-3-030-34401-6_23
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