Professionalization of the accounting profession: opportunities and threats related to certification. Evidence from Poland

Abstract

Purpose: The purpose of the article was to assess the attitude of accountants to the process of professionalization based on voluntary certification. As part of implementing the auxiliary objective, a list of arguments for and against voluntary certification of the accounting profession in Poland was developed. Design/methodology/approach: The research project aimed at determining the current professionalization stage of Polish accountants. A survey method was used in empirical research, and followed by an in-depth secondary analysis of an open question regarding the justification of solutions that, according to the respondents, should be adopted in the future in practicing the accounting profession in Poland. The analyzed question was an extension of a closed question. Findings: The obtained results indicate a problem of a large diversity in the opinions expressed by the accountants and their willingness to accept various solutions, including voluntary certification. The arguments for and against professionalization of the profession, understood as voluntary certification, were grouped. The obtained results expand the knowledge about the expectations and fears of accountants in the field of solutions for practicing the accounting profession in Poland, revealing various interests and experiences of the accounting community in Polish business practice. Research limitations/implications: A limitation is no possibility to compare the conducted studies with others due to lack of this type of research in the environment and a limited number of survey questions constituting the basis for diagnosing the diversity of the accounting environment in Poland. Practical implications: The research is a continuation of studies diagnosing the current status in Poland and the possibility of applying new solutions regarding the practice of the accounting profession in the future. Social implications: The research results have impact on the development of the accounting profession and the market of accounting services in Poland as well as the role of accountants in sustainable economic and social development. Originality/value: The research broadens the knowledge about the determinants underlying professionalization of the accounting profession. The article is a voice in the discussion on the need to prepare new solutions for the accounting profession in Poland. Keywords: accountants, professionalization, accounting, deregulation in accounting profession, certification in accounting. Category of the paper: research paper.