The gender of accountants and their approach to balance sheet valuation in light of surveys
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Abstract
The article aims to show the relationship between the gender of accountants and their approach to balance sheet valuation (valuation of assets and liabilities) and validation of the research tool. The authors assumed that such a relationship exists.
The method of analysis of sources (literature), deductive reasoning and survey research were used. The study used a questionnaire containing 16 questions addressed to members of the Accountants Association in Poland. The survey used answers collected in 3 problem areas. Descriptive statistics and the Chi-square test were used to analyse the primary data. Due to the sample size, additional tests with the exact method and Monte Carlo were performed for each analysis using the Chi-square test.
The statistical analysis shows differences between women's and men's practical approaches to valuing assets and liabilities. Most of the relationships between the variables are statistically significant.
The main limitation concerns that the quantitative study was preliminary and related to the sample size.
The obtained results are the basis for further research in the field of showing the relationship between gender and selected methods of balance sheet valuation in accounting, as well as other thematic areas in accounting (reliability of reporting information, simplifications in accounting, tax aspects).
The article fills the research gap in balance sheet valuation regarding the gender of the person keeping the books of accounts. The pilot studies open another dimension of research in selecting valuation methods in accounting. The results of the pilot study partially fill the research gap concerning insufficient knowledge on the impact of gender on accountants' approach to balance sheet valuation. The pilot studies open another dimension of research in selecting valuation methods in accounting.
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