Anna Pikos

Business History in Poland: Current State and Future Potential

Abstract Purpose: This article explores the gap in the business history literature devoted to Central and Eastern Europe and discusses the potential of conducting business history research in Poland. Methodology: This is an explorative and tentative study based on a recently developed database of 387 Polish companies which are more than 100 years old. Findings: The article explores the reasons behind the lack of business history debate in the Polish academia and discusses its future potential. We argue that given the size of population and a unique historical context, the Polish sample is worth studying as it can provide valuable contributions to well established debates in the field of business history debates covering issues such as continuity, longevity, and survival strategies. Research limitations and implications: This is an explorative and tentative study and therefore has several limitations, including a limited scope of companies included in the database, sources of data, and poor quality of corporate archives. Originality and value: This is the first article explicitly discussing the potential of conducting business history studies in the context of empirical data concerning Polish long-lived companies.

Gamification in Education: “American Dream” Game

This article presents the results of an experiment involving gamification of “Principles of Management” classes conducted at Kozminski University in the winter semester of the 2014/2015 academic year. We found that although gamification gave mixed quantitative results in terms of final grades, it produced very positive qualitative results, which were visible in students’ behaviors.

Goodwill Disclosures under High Uncertainty: Poland

Abstract The goal of this paper is to determine how uncertainty can be communicated in the notes to financial statements. We focus on narrative disclosures in a setting of high uncertainty: disclosures concerning the results of goodwill impairment tests. The data come from Polish companies characterised by high uncertainty relative to the main markets of the European Union or the USA. We use qualitative methods, interviews and content analysis, and we draw on the genre theory to understand how the narratives are formed and why. We find that uncertainty is not communicated directly, because it would be against the rules of the genre. In cases where significant doubts concerning the reliability of goodwill valuation exist, preparers place clues that professional readers can notice and follow to determine the level of uncertainty. Preparers may only be encouraged to provide this information directly by introducing specific disclosure requirements.Key words: financial reporting, accountingAcknowledgements: This paper was prepared as part of a research project funded by the National Science Center under grant number DEC-2011/03/D/HS4/03392Please send your comments to: Karol M. Klimczak Last modified 3 September 2015.

Introduction of Risk Management into Municipal Offices Across Poland as an Example of Organizational Change

Abstract Purpose: The aim of this paper is to determine the factors that influence the process of implementation of risk management process into municipal offices across Poland. Methodology: The Polish Public Finance Act requires public sector entities to put in place a risk management system within the framework of management control. The author conducted in-depth interviews with key personnel responsible for risk management in public administration units. Findings: The results of the research show that public sector organizations face certain problems in the process of implementing a risk management system. Employees seem to resist change. As a result of the project, four factors that influence the process of introducing risk management have been identified. Implication: Public sector organizations are mostly large, bureaucratic organizations, governed by numerous regulations, which all in all tends to hinder efficient management. The results of the discussed research are to support public entities in the process of implementing change. Value: The paper explores the importance of overcoming barriers to the process of implementing risk management in the public sector.

Risk-based management control in the public sector in Poland

This paper presents the New Public Management reforms in Poland, where a small group of enthusiasts at the Ministry of Finance is attempting to enforce dramatic changes in control systems across the public sector. The changes are both technical and cultural. The new system is called “management control” as opposed to “internal financial control”. The development of controls rests on risk assessment, a model adopted from the British HM Treasury Orange Book. The main sponsors of the new systems are internal auditors, a new professional group that is developing since 2001, originally in opposition to traditional control structures. The actor-network theory literature in management control systems suggests that the adoption of this innovation is contingent upon the sponsors ability to stimulate the translation process and to recruit allies who would support it. We document the developments of the reform to date and contribute two empirical studies: a survey of first reactions to the new system and a risk perception study. Both studies show that neither problematisation nor interessment can be taken for granted. However, the new system has been embedded in national public finance law, which means that at least formally, it will persist. We discuss the potential for future research in the context presented.