This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poznań University of Economics, who follow either one of the accounting programs or the management program. Comparing the mean scores of first-year undergraduates from each program, who have been studying only for two weeks (initial level of skepticism), with the mean scores of the final-year students as proxies for the entry-level auditors (audit assistants), we calculated the change in the mean scores of students’ trait skepticism over four years of study. The results show that only the ACCA-accredited (Association of Chartered Certified Accountants) accounting program significantly increased the level of trait skepticism of the accounting students in comparison to the control group and students who followed the standard accounting program. The robustness analysis shows that independent variables, such as age, the future job that subjects wish to occupy, and the length of professional experience, have no significant impact on the results obtained. However, that both gender and professional experience have a significant impact on the mean scores may be considered as variables supporting the change of professional skepticism within the four years of study.

Professional skepticism is an essential concept in auditing practice and theory. It has been identified in almost all existing auditing standards, however, the way it should be characterized is still unclear. Both researchers and regulators emphasize the importance of the concept but struggle on how to define and measure it. It is also often difficult to indicate if the lack of skepticism is the primary cause of audit deficiencies and what factors led to the lack of skepticism. The purpose of this paper is to synthesize research related to auditors' professional skepticism and indicate major characteristics of such an attitude. I organize research studies into six categories related to attributes that a skeptic should possess: a questioning mind, a suspension of judgment, a search for knowledge, interpersonal understanding, self-esteem, and autonomy. These research findings have implications for practice and regulations (standards), but in order to understand how skeptical judgment translates into skeptical action, additional research will need to be conducted.

Nowadays, the importance of activities for the protection of the environment is growing. This approach has a major impact on the current energy and mining policy in Poland. On the one hand, the energy policy has imposed several restrictions to which the Polish economy will have to adapt; on the other, however, it raises great social opposition from professional groups that will be at risk of changing or losing their jobs and income, which implies extensive restructuring processes. These processes involve the decarbonisation of the economy and include, among others: sustainable production and consumption, sustainable municipal management and high quality of life in the city, waste management, sustainable transport, and energy management. The aim of the article is to indicate the importance of investment outlays and costs incurred when purchasing alternative fuels that would replace hard coal in Poland. It is part of the process of adjusting to the requirements of the new energy policy adopted by Poland as an EU member. In order to ensure energy security by abandoning coal mining, disproportionately high investment outlays for such a transformation would have to be incurred, as well as significant resources that would have to be allocated in the future to the purchase of alternative fuels. The result of the scenario methods used is the proposition of the proprietary RCAES index, which is to facilitate the transition from fossil fuels to alternative fuels, which the authors will fill in the gap existing in this area.

The purpose of this study is to examine whether university accounting programs shape such 'search for knowledge' trait in significantly more effective comparing other university programs in the field of economy. For this purpose I conducted an experimental study using Hurtt Professional Skepticism Scale -HPSS which is one of the most recognized skepticism measures. I surveyed 432 students of Poznań University of Economics who follow either accounting program or management program (control group). The results showed that only programs in accounting increased the mean level of 'search for knowledge' trait significantly comparing to management program. The robustness analysis showed that gender, professional experience and length of service had no statistically significant impact on results.

Streszczenie: W niniejszym artykule przedstawiono w sposób przeglądowy modele rozliczania kosztów centrów usług wspólnych (z ang. Shared Services Center-SSC) występujące w literaturze naukowej, jak i praktycznej, a także wykorzystywane sposoby kalkulacji stawek rozliczeniowych za dostarczane usługi. Modele posegmentowano względem celu utworzenia SSC, stadium rozwoju, w jakim się znajduje, przyjętych rozwiązań systemowych w zakresie rozliczania kosztów oraz wielkości i stopnia skomplikowania struktury operacyjnej organizacji, w której dane centrum funkcjonuje. Każdy ze zidentyfikowanych modeli dokładnie opisano od strony funkcjonalnej i rachunkowej, a także wyszczególniono jego zalety, wady oraz ograniczenia w zastosowaniu.