Research work of Professor Alicja Jaruga in the field of financial reporting Cover Image

Wkład Profesor Alicji Jarugowej w rozwój nurtów badawczych rachunkowości Dorobek naukowy Profesor Alicji Jarugowej Nurt sprawozdawczości finansowej
Research work of Professor Alicja Jaruga in the field of financial reporting

Author(s): Przemysław Kabalski, Joanna Szwajcar
Subject(s): Economy
Published by: Stowarzyszenie Księgowych w Polsce
Keywords: accounting; financial reporting; financial statements; accounting standards

Summary/Abstract: This article presents the work of Professor Alicja Jaruga in the field of financial reporting. Her contribu-tion to the development of this discipline is immense, both in terms of the number and diversity of topics investigated and the significance of the achievements in these areas of research. The issues explored by Professor Jaruga include the conceptual framework of financial reporting, socio-economic determinants of reporting models, legal and institutional context of financial reporting, intellectual capital and social responsibility reporting, valuation concepts (also in inflationary environments) and a broad range of other topics, both general and specific. Professor Jaruga’s definitions, ideas and conclusions form part of the canon of Polish accounting thought, and her research provides a model and inspiration for future genera-tions of researchers exploring issues in financial reporting.

  • Issue Year: 2014
  • Issue No: 80
  • Page Range: 7-19
  • Page Count: 12
  • Language: Polish