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Regulation or deregulation of the accounting profession in a sustainable economy? Evidence from Poland


Objective: The article aims to examine how accountants assess the effects of deregulation in the accounting profession in Poland. Our study also included accountants’ expectations regarding the regulation of the accounting profession in the future.

Research Design & Methods: The article presents an analysis and assessment of deregulation’s impact on the quality of accounting services, the prestige of the profession, and business security, which, in our opinion, are the indicators of the sustainable development of the accounting profession. The data source was the responses of 3307 respondents in a survey conducted by the Accountants Association in Poland.

Findings: Accountants with higher, documented qualifications see more negative consequences of deregulation than accountants without such qualifications. However, a similar relationship was not observed when analysing the age, position, or size of the company with which the accountant was associated.

Implications & Recommendations: The research results indicated disruptions in the functioning of the main pillars of sustainable development of the accounting profession and the need to introduce changes in the regulatory sphere of this profession, including the partial re-introduction of the professional certification.

Contribution & Value Added: Our study contributes to enhancing the knowledge regarding the consequences of introducing deregulation in the accounting profession in Poland from the perspective of a sustainable economy. The results of our study are the starting point for the next research stage concerning the impact of international conditions in the accounting profession on economic development in other countries.


accounting profession, accounting, sustainable economy, deregulation of the accounting profession in Poland


Author Biography

Stanisław Hońko

Associate Professor at University in Szczecin, Poland. Habilitated doctor in finance (2015). PhD in economics (2007), Chartered Accountant Association of Accountants in Poland, Tax adviser, The member of the Polish Committee of Accounting Standards. Scientific interests: financial reporting, history of accounting, accounting profession.

Marzena Strojek-Filus

Associate Professor at the Faculty of Finance, Department of Accounting, University of Economics in Katowice, Poland. Habilitated doctor in economics (2014). PhD in economics (1999). The main areas of her scientific interest are financial and non-financial reporting, accounting for business combinations, and environmental accounting.

Katarzyna Świetla

Associate Professor, Department of Financial Accounting, Institute of Finance, Cracow University of Economics (Poland). Habilitated doctor in economics (2015). PhD in economics (2001). Director of postgraduate studies ‘Financial Accounting CUE-ACCA.’ Her research interests concern outsourcing modern accounting, capital groups, and consolidated statements.


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