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- Title
Determinanty dialogu z interesariuszami w dużych jednostkach zainteresowania publicznego działających w Polsce.
- Authors
KRASODOMSKA, JOANNA; ZARZYCKA, EWELINA; DOBIJA, DOROTA
- Abstract
Objective: The aim of the research presented in this article is to identify factors that influence the involvement of large public interest entities that operate in Poland in conducting dialogue with stakeholders and thus foster the development of dialogue-based accounting. Methodology/research approach: The literature review identified potential factors that increase the chances of developing dialogic accounting. A sample of 159 large public interest entities was used to verify the hypotheses. Data were collected through content analysis of statements (reports) on non-financial information published for 2020, as well as information posted on their websites and corporate social media accounts. The logit regression method was used to verify the hypotheses. Results: Our findings suggest that the non-financial reporting standard used and the company's orientation towards employees may influence the dialogue process with stakeholders, increasing chances for the development of dialogic accounting. Limitations: The research sample is limited to one country, and the data were collected for one year only. Originality/value: The Article broadens accounting knowledge, in particular on the determinants that influence public interest entities' involvement in stakeholder dialogue.
- Subjects
POLAND; CORPORATE websites; SOCIAL accounting; EMPLOYEE orientation; CONTENT analysis; PUBLIC interest; INTEGRATED reporting (Corporation reports); FINANCIAL statements
- Publication
Zeszyty Teoretyczne Rachunkowości, 2021, Vol 45, Issue 3, p171
- ISSN
1641-4381
- Publication type
Article
- DOI
10.5604/01.3001.0015.2350