Jakość ujawnień polityki rachunkowości przez wybrane uczelnie publiczne
The quality of disclosures of accounting policies by selected public universities

Summary/Abstract: Purpose: The aim of the study is to analyze and evaluate the quality of disclosures regarding accounting principles (policies) presented in the introduction to the financial statements of public universities in Poland.Methodology/approach: The study applied content analysis of the introductions to financial statements and of selected accounting principles (policies) adopted in the internal regulations of selected public universities, as well as comparative analysis.Findings: The accounting principles (policies) disclosed by public universities vary in quality when assessed against criteria such as scope, content, and wording used. This is particularly evident in the analysis of accounting policy descriptions related to bonds.Research implications: This content analysis can serve as a basis for developing a model framework for presenting accounting principles (policies) at public universities.Originality/value: Precise disclosure of information on accounting principles (policies) in the introduction to the financial statements enables a reliable and credible assess-ment of an entity’s assets, financial position, financial result, and other components of equity. This content analysis can serve as a basis for developing a model framework for presenting accounting principles (policies) at public universities.

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