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One of the aspects of sustainable social and economic development is providing the public with the opportunity to conduct economic activity. This requires the proper development of information systems, identification of the determinants of performance, and development of the accounting profession. The aim of our study was to assess the sense of job satisfaction and prestige of the accounting profession in Poland, as seen by accountants themselves, depending on factors such as gender, age, and others. The background for the research was a country located in Central and Eastern Europe, which had just been through a political and economic transition. The study used questionnaire surveys and was based on nonparametric statistical methods: Chi-square, U Mann–Whitney, and the Kruskal–Wallis test. Herein, we provided evidence that strong feminization of the profession can be observed in Poland, and that women’s financial satisfaction with their profession was lower than that of men, in small companies as well as in companies without any foreign equity investment. We confirmed that age is more important than gender in differentiating perceived job satisfaction. The findings indicated that the assessment of the accounting profession should be considered when creating legislative solutions for sustainable social and economic development.

Abstract:The article stresses the consequences of simplifications implemented in the measurement process of goods produced that are of crucial importance to production engineers in SME. The authors show the variety of possibilities that might be used by financial employees together with probable outputs in terms of valuation distortions. Using the case study the authors emphasis the importance of close cooperation of production engineers with finance professionals as outputs of finance departments consist an important input for decision-making process of production managers. Furthermore, demonstrated deficiencies in terms of methods applicable in financial reporting for measurement of the value of goods produced indicate the need for incorporation more financial and non-financial data in the process of judgments about the final cost of goods produced as simplifications applied in SME distort financial information provided to production engineers.

Impression management is vital in disclosing non-financial information, including environmental information, in integrated reports. The purpose of the study is to identify and assess the effects of using the impression management strategies in presenting non-financial ecological knowledge in the integrated reports issued by capital groups from the energy, raw materials and fuel sectors, which have had a large share in the degradation of the natural environment for many years. The research was conducted based on two stages: the first stage – as part of the impression management strategy – focused on text analysis to identify the tools for thematic manipulation as well as visual and structural manipulation, and the second stage consisted in analysing the level of text readability using, i.a., FOG and Pisarek indices. The research findings regarding the selected business entities identified as the “polluters” of the natural environment confirm the application of various tools as part of the stakeholder impression management strategies, including manipulation using words, colour, pictures and text.

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