The purpose of this paper is to present issues of employing impression management strategies in business reports (management commentaries) for the sake of shaping the perception, opinions and decisions of stakeholders in the analyzed enterprises. The methods used to achieve the aim of the article involved: (a) analysis of the literature, (b) case study research. The paper focuses on the management commentary (business report), which is a source of financial and non-financial information about the company.

The way companies communicate with stakeholders is, among others, sharing of annual reports containing information on the corporate's performance. The companies can present financial and non-financial information in a way that will serve their interests, using a variety of narratives. The aim of the study is to present the issues of impression management in the company's financial reporting and the management strategies used to create the desired image. The method used was an analysis of available literature. The authors were primarily interested in the published research on: (1) the relationship between the following concepts: impression, image, reputation, self-presentation (2) impression management essence (3) impression management strategy in external reporting (4) directions of impression management usage in accounting and reporting. The study is a theoretical basis for further research covering the conduct of Polish companies in the context described.

The studies conducted so far in Poland indicate not only the low environmental awareness of SMEs, but also incorrect reporting of their impact on the natural environment. What is more, in entities from this group, the environmental costs arising in the course of their business activity are undervalued.

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The aim of this article is to examine the relationship between the carrer plans of students in Finance and Accounting at the Faculty of Management at the University of Gdańsk and their perception of the accreditation and certification of professional financial institutions. Using research primarily based on student surveys, responses to questions about students' perceptions of the importance of certificates and professional qualifications, based on their professional plans, in particular the form of work or the size of the future employer, are formulated. The analysis of the results of the survey allows us to conclude that students planning to work in small and medium enterprises perceive the qualifications awarded by international organizations such as ACCA, CIMA or CFA as unnecessary in their future work. For those students, spending more on learning in return for facilitating the acquisition of professional qualifications is not justified. The basic conclusion from the research can be a guideline for people who construct the curriculum structure and curriculum content-it is justified to diversify the educational offer by allowing them to pursue financial studies accredited by the professors and without such accreditation.