AAA

ACCA accreditation and the professional development of finance and accounting specialists in Poland

Ewelina Zarzycka, Joanna Krasodomska, Michał Biernacki

Organizations certifying professions in the area of accounting and finance play an essential role in shaping and strengthening the professional status of its practitioners. Universities in Poland recognized the importance of international qualifications and established active cooperation with the Asociation of Chartered Certified Accountant (ACCA) to accredit accounting and finance programs.

The presented study aims to answer whether ACCA accreditation affects the professional development of accounting and finance specialists in Poland. Its role was also to identify factors that contribute to increasing the professional development of accounting and finance specialists in connection with the accreditation of study programs. To achieve these goals a questionnaire survey was conducted among students from three selected accredited universities in Poland. The analysis of the results obtained was carried out by the use of descriptive statistics and multiple regression.

According to students' opinions, the employers' interest in graduates of accredited courses positively influences their career development. In addition to the interest of employers' mentioned above, surveyed women also indicated a higher quality of education in accredited courses, while men stressed the greater prestige of studies as a factor contributing to the development of their professional career.

The results of this study are a valuable contribution to the discussion on professional development as well as the impact of accreditation institutions on the training of accounting and finance specialists.

Bibliography

  • ACCA Global (2018). Pobrane z: https://www.accaglobal.com/us/en/about-us/our-mission-and-values.html
  • ACCA Polska (2018). Uczelnie i programy akredytowane przez ACCA. Pobrane z: https://www.accapolska.pl
  • Aiken, L.S., West, S.G. (1991). Multiple Regression: Testing and Interpreting Interactions. Newbury Park: Sage Publications.
  • Brown, J.F., Balke, T.E. (1983). Accounting curriculum comparison by degree program of schools intending to seek AACSB accreditation. Issues in Accounting Education, Vol. 1, 50 -59.
  • Coe, M., Delaney, J. (2008). The impact of certifications on accounting education. Strategic Finance, July, 47-51.
  • Elliott, B., Elliott, J. (2008). Financial Accounting and Reporting. London: Pearson Education Limited.
  • Freeman, M., Evans, E. (2016). Professional Associations, Accreditation and Higher Education: Foundations for Future Relations. [in:] J. Guthrie, E. Evans, R. Burritt (ed.), Relevance and professional associations in 2026. Chartered Accountants Australia and New Zealand, 63-76.
  • Grabiński K., Kędzior M., Krasodomska J. (2013). Globalne uwarunkowania rachunkowości. Systemy, procesy, zmiany. Warszawa: Polskie Wydawnictwo Ekonomiczne.
  • Langenderfer, H.Q. (1987). Accounting education`s history - A 100-year search for identity. Journal of Accountancy, May, 302-331.
  • Madalina, G., Albu, N., Albu, C. (2011). The role of the accountancy professional bodies in developing social and environmental reporting. Annals of Faculty of Economics, University of Oradea, Faculty of Economics, Vol. 1, Issue 1, 622-628.
  • McChlery, S., Paisey, C. (2003). Quality in professional education in the UK - the CIMA experience. Accounting Education, Vol. 12(2), 197-225.
  • McGee, R.W. (2005). Accounting certification in transition economies: recent developments in Russia, Ukraine, Moldova and Central Asia. April, 7-10, Pittsburgh: Paper presented at the 17th Annual Meeting of the International Academy of Business Disciplines.
  • McGettrick, A., Dunnett, A., Harvey, B. (1997). Continuous Quality Improvement In Higher Education. Quality in Higher Education, Vol. 3(3), 235-247.
  • Montano, J.L.A, Anes, J.A.D., Hassall, T., Joyce, J. (2001). Vocational skills in the accounting professional profile: the Chartered Institute of Management Accountants (CIMA) employers` opinion. Accounting Education, Vol. 10(3), 299-313.
  • Paisey, C., Paisey, N.J. (2004). Professional education and skills: liberalising higher education for the professions in the United Kingdom. Research in PostCompulsory Education, Vol. 9(2), 161-182. DOI: 10.1080/13596740400200173.
  • Power, M.K. (1991). Educating accountants: towards a critical ethnography. Accounting, Organisation and Society, Vol. 16(4), 333-353.
  • Sagan, A. (1998). Badania marketingowe - podstawowe kierunki. Kraków: Wydawnictwo Akademii Ekonomicznej w Krakowie.
  • Saudagaran, S.M. (2009). International Accounting. A User Perspective. Chicago: Wolters Kluwer Business.
  • Szadziewska, A. (2016). Czynniki wpływające na wybór studiów z programem akredytowanym przez ACCA według opinii studentów Wydziału Zarządzania. Folia Pomeranae Universitatis Technologiae Stetinensis, Oeconomica, 327(83)2, 279-286.
  • Szychta, A. (2005). Rola współczesnych specjalistów do spraw rachunkowości zarządczej w świetle ewolucji jej zakresu i metod. Zeszyty Teoretyczne Rachunkowości, 25(81), 80-107.
  • Szychta, A. (2011). Rachunkowość zarządcza jako działalność zawodowa w kontekście doświadczeń zagranicznych. Zeszyty Teoretyczne Rachunkowości, 62(118), 289-312.
  • Tarka, P. (2015). Własności 5- i 7-stopniowej skali Likerta w kontekście normalizacji zmiennych metodą Kaufmana i Rousseeuwa. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 385, 286-295.
  • Van Zante, N.R. (2005). IMA`s Professional Certification Program. Management Accounting Quarterly, Vol. 6(2), 48-51.
  • Van Zante, N.R. (2010). IMA`s Professional Certification Program has changed. Management Accounting Quarterly, Vol. 11(4), 22-25.
  • Węziak-Białowolska, D. (2011). Operacjonalizacja i skalowanie w ilościowych badaniach społecznych. Zeszyty Naukowe Instytutu Statystyki i Demografii SGH, 16, 3-47.
  • Zarzycka, E. (2013). Kształcenie w obszarze rachunkowości zarządczej/controllingu na studiach I i II stopnia na kierunku Finanse i Rachunkowość w Polsce. Zeszyty Teoretyczne Rachunkowości, 79(135), 215-233.
  • Zarzycka, E. (2015). Rola międzynarodowych kwalifikacji w procesie rozwoju i kształcenia specjalistów ds. rachunkowości zarządczej w Polsce. Zeszyty Teoretyczne Rachunkowości, 81(137), 137-154.
  • Zeff, S.A. (1989). Recent trends in accounting education and research in the USA: Some implications for UK academics. British Accounting Review, Vol. 21, 159-176.
AUTHOR

Ewelina Zarzycka

Joanna Krasodomska

Michał Biernacki

Table of contents

About the article

DOI: 10.15219/em75.1362

The article is in the printed version on pages 48-55.

pdf read the article (Polish)

Citation