This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide evidence from the Central and Eastern European...

Efficient infrastructure is a prerequisite of, and critical to, development. Only some projects generate a positive rate of return, but all of them should generate positive non-economic impacts and contribute social gains. Social impact is considered as a consequence or effect of decisions or...

Arbitrage pricing model (APT) is one of the models that describe risk of investment on the capital market. The model has been widely used in the developed economies. The paper presents an application of the APT model on the Polish capital market, in particular on the stock investment funds. The...

This paper presents the results of a combined quantitative–qualitative study that explored the learning patterns of IT consultants involved in the implementation of Enterprise Systems (ES). The study was carried out in a multinational IT consulting company that specialises in Enterprise System...

This study investigates whether national culture influences judgments made by Polish and British accounting professionals when interpreting selected International Financial Reporting Standards (IFRS) that contain uncertainty expressions. We provide evidence from the Central and Eastern European...