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JOURNAL OF ACCOUNTING AND FINANCE
Selected Aspects of Accounting and Their Impact on Effectiveness of
Modern Organizations
Author(s): Agata Kocia, Marzena Maselewska
Citation: Agata Kocia, Marzena Maselewska, (2012) "Selected Aspects of Accounting and Their Impact on Effectiveness of
Modern Organizations," Vol. 12, Iss. 1, pp. 84 - 93
Article Type: Research paper
Publisher: North American Business Press
Abstract:
In the late 2000s Poland experienced a downturn after a period of economic spur. Some companies in the
capital-intensive industries began to undertake investments in preparation for an economic expansion.
The authors have intertwined the investment cycle of three paper producing companies with
the accounting information. The aim was to analyze how the investment undertaken are disclosed in the
financial statements, how they impact the financial position of the enterprise and what is their effect for
investment management of other companies. Our conclusions suggest that when companies apply
IAS/IFRS their financial statement are not uniformly transparent in the area of investment management.
