Editorial

Abstract

Dear Authors and Readers, vol. 47, number 4 of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) includes articles in English submitted for the special edition of ZTR for 2023 and two papers for the “International cooperation” section. With great pleasure, we introduce the special issue of ZTR, vol. 47, no. 4. This marks the first issue in the journal’s history dedicated to research methods. The impetus behind this initiative stems from profound changes currently unfolding in the realms of accounting thought and practice. In response to the editorial invi- tation themed “Research methods for contemporary accounting developments”, a diverse array of papers has been submitted, reflecting current perspectives on accounting and transforming standards of academic research. Nine papers have been selected for publication in the special issue, illustrating a variety of methodological challenges in the research landscape of modern accounting. Changing the perception of the role and scope of accounting. In the first paper, Garry D. Carnegie presents a synthesis of a new approach to accounting that is suitable for contemporary trends of thought on economic rationality. In reference to previous theoretical considerations, he justifies the need to redefine accounting and perceive it as “a multidimensional technical, social, and moral practice to enable the flourishing of organisations, people, and nature to better the world”. According to the author, the strong influence in all these dimensions creates a significant potential for accounting that has not yet been fully exploited. The multi-paradigm nature of contemporary accounting research. In the second paper, Nelli Artienwicz uses the example of true and fair value (TFV) to present the three dominant paradigms of accounting research: positivism, interpretivism, and criticism. Presenting the current TFV research, she argues that paradigms open up various layers of meaning in different contexts and perspectives. She concludes that multi-paradigmity theoretically enriches accounting research. Operationalising new areas and aspects of accounting practices. The third pa- per is devoted to the topic of measuring the scale of impression management in organisational disclosures. Katarzyna Czajkowska proposed a comprehensive method for examining impression management in narrative reporting. She pointed out the possibilities of using it to assess and measure impression management in quantitative research. The proposed measurement model has been applied in empirical research to identify impression management strategies used in letters to shareholders. New types of empirical material in accounting research. The fourth paper has been developed by the research team of Dorota Dobija, Giuseppe Grossi, and Zuzanna Staniszewska. Noticing the increasing importance of visualisation as a form of communication, they discuss the use of this type of empirical material in scientific research. They pay particular attention to the methodological approaches used in research on visualisations, illustrating considerations with three examples of the use of photography in accounting research. The interdisciplinarity of accounting research methods. The next two papers illustrate the methodological links between accounting and other research areas. Marek Gruszczyński discusses the use of “causal microeconometrics”. Meanwhile, Przemysław Kabalski and Marta Nowak show the potential of using psychometric tests as a behavioural accounting research technique. In both papers, the authors emphasise the validity of using research methods and techniques that are popular in other scientific disciplines in accounting research. Applications of qualitative methods in accounting research. In the seventh paper, Dominika Korzeniowska, Nelli Artienwicz, and Elżbieta Jaworska discuss the potential, usefulness, and challenges of using qualitative interviews in accounting research. The considerations have been developed based on the literature on qualita- tive research and the authors’ experience in conducting individual and group qualitative interviews with accountants. Applications of quantitative methods in accounting research. The topic of the next article concerns the use of structural equation modelling (SEM) in accounting research. Alina Kozarkiewicz presents the principles of this quantitative research method and typical areas where it can be applied. Based on a systematic review of the literature, she characterises the existing SEM empirical research in the area of accounting. She also highlights the potential for modelling automation and the po- tential for use in subsequent quantitative research on accounting practices. The digital transformation of accounting research. The final paper accepted for this special issue is authored by Monika Łada, Jim Halsam, and Bilal. The topic is related to the application of literature reviews in accounting research. Endeavours to systematise literature reviews, the digitalisation of scientific publications, and examples of artificial intelligence applications to perform reviews are interpreted as manifestations of the progressive, intelligent automation of accounting research. We would like to thank all the authors for their dedication to contributing to this special issue of ZTR. We hope that the insightful papers presented here will resonate with a wide audience, strengthening the perception of accounting as a vital component of socio-economic life, shaping the well-being of individuals and their surroundings. For accounting researchers, we would like to provide a source for reflection, the development of research competencies, and inspiration for future theoretical and empirical investigations. Thoughtfully chosen modern research methods impact the quality and credibility of studies, which in turn influences the significance and future directions of accounting development. In the section International cooperation, we have included two articles. The paper entitled Relationships between tax communication, education and tax administration in Hungary between 2018 and 2022 deals with some aspects of tax administration in Hungary. Rita Anna Ambrus and Katalin Borbély show how Information and Communications Technology (ICT) is used in tax administration in Hungary. Based on a comparison, the digital development of Hungary is similar to that of the European Union average. However, there are some impediments, such as the complexity of tax regulations and the numerous communication channels that exist. The British–Polish author team of Brian Jones, Albana Rasha, Joanna Dyczkow- ska and Tomasz Dyczkowski prepared an article entitled Sustainable performance management in the EU SME sector. A review and analysis of concepts and methods of strategic management accounting. Its main objective is to structure the knowledge of the existing regulatory frameworks, projects, and actions that support sustainable performance management (SPM) in small and medium-sized enterprises (SMEs) against the backdrop of the growing significance of the circular economy. The paper also evidences how strategic management accounting (SMA) assists this process, what individual metrics, dashboards, or scorecard concepts have been proposed, and how their use may be assessed. The article presents the evolution from traditional business models (TBMs) through the SBMs to innovative CBMs, addressing their distinctive features. The authors contribute to the existing knowledge about SMA in SMEs by analyzing its links with SPM. The Editorial Team would like to take this opportunity to thank the reviewers for all the anonymous reviews and insightful opinions completed in 2023. The list of Polish and foreign reviewers is included in this issue of ZTR. We would also like to thank all the authors of articles published in the four issues of ZTR in 2023 for their cooperation with the Editorial Team. We encourage readers to visit ZTR’s website at www.ztr.skwp.pl, where you can find the latest information on our projects, as well as all the procedures to submit a paper to the journal. Please submit articles to the new special issue of ZTR in 2024, entitled Sustainable Development, Accounting and Accountants (for more, see: https://ztr.skwp.pl/api/myfiles/view/2178710), and to other issues of this journal. On behalf of the entire ZTR Editorial Team, we wish all authors, reviewers, members of the Editorial Board, and readers of ZTR a lot of health and happiness, numerous professional successes, and the implementation of all plans, including scientific ones, in 2024. Yours faithfully Monika Łada Jim Haslam Marek Masztalerz Anna Szychta

Keywords

• editorial