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  <title>EconStor Collection:</title>
  <link rel="alternate" href="https://hdl.handle.net/10419/324493" />
  <subtitle />
  <id>https://hdl.handle.net/10419/324493</id>
  <updated>2026-04-28T14:09:24Z</updated>
  <dc:date>2026-04-28T14:09:24Z</dc:date>
  <entry>
    <title>Wage differences in poland at the county level and their determinants</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/324625" />
    <author>
      <name>Luśtyk, Agata</name>
    </author>
    <author>
      <name>Połeć, Anna</name>
    </author>
    <author>
      <name>Voznyuk, Inna</name>
    </author>
    <id>https://hdl.handle.net/10419/324625</id>
    <updated>2025-08-28T07:01:11Z</updated>
    <published>2024-01-01T00:00:00Z</published>
    <summary type="text">Title: Wage differences in poland at the county level and their determinants
Authors: Luśtyk, Agata; Połeć, Anna; Voznyuk, Inna
Abstract: This study investigates the impact of unemployment and labour productivity on relative wages in Polish counties (powiats) from 2008 to 2021. Labour productivity is measured as the ratio of sold industrial production to the number of workers. The data is sourced from the Local Data Bank of Statistics Poland. The analysis employs the Solow model of efficiency wages, the neoclassical Solow model, and the Durbin model of spatial econometrics. The results reveal that both unemployment and labour productivity are statistically significant in explaining relative wages, with unemployment having the strongest, albeit negative, effect during the study period. Notably, changes in unemployment rates or wages in a county influence wage changes in neighbouring counties. The issue of spatial wage differences at the county level in Poland has not been sufficiently explored in recent years. Although recent research has focused on regional (voivodeship-level) wage differences, there remains a gap in understanding wage differences at the county level. Given changes in the Polish labour market, particularly due to the COVID-19 pandemic, this study aims to update previous findings and provide a more detailed analysis.</summary>
    <dc:date>2024-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Management accounting professionals in the SMART economy</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/324618" />
    <author>
      <name>Dobroszek, Justyna</name>
    </author>
    <author>
      <name>Paientko, Tetiana</name>
    </author>
    <author>
      <name>Waliñska, Ewa</name>
    </author>
    <id>https://hdl.handle.net/10419/324618</id>
    <updated>2025-08-28T07:01:20Z</updated>
    <published>2024-01-01T00:00:00Z</published>
    <summary type="text">Title: Management accounting professionals in the SMART economy
Authors: Dobroszek, Justyna; Paientko, Tetiana; Waliñska, Ewa
Abstract: The article aims to identify the characteristics and traits of management accountants operating in a smart environment. As technology and digital transformation reshape the business landscape, management accountants are critical in navigating this new terrain. Our approach is based on the theory of change (ToC), which provides a framework for understanding the changes in business practices and management accounting necessitated by the emergence of smart technologies. To develop our conceptual model, we extensively reviewed the literature, examining both theoretical and empirical studies to identify the emerging competencies required of management accountants in this context. We build a conceptual SMART management accounting model whose components are (S) Strategic, (M) Meaningful, (A) Agile, (R) Resilient, and (T) Transparent. Each component represents a set of specific attributes and characteristics that management accountants should possess to thrive in a smart environment.</summary>
    <dc:date>2024-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Do we need a new approach to R&amp;D works in financial reporting?</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/324620" />
    <author>
      <name>Hołda, Artur</name>
    </author>
    <author>
      <name>Łojek, Paweł</name>
    </author>
    <id>https://hdl.handle.net/10419/324620</id>
    <updated>2025-08-28T07:03:06Z</updated>
    <published>2024-01-01T00:00:00Z</published>
    <summary type="text">Title: Do we need a new approach to R&amp;D works in financial reporting?
Authors: Hołda, Artur; Łojek, Paweł
Abstract: Research and Development works (RD works) in accounting is increasingly used both in Poland and globally. The potential benefit of numerous tax breaks is an incentive to implement innovative solutions. The article aims to verify research hypotheses through a chi2 independence test concerning the need to create a new national accounting standard regarding RD works and the respondents' knowledge of balance sheet and tax law. Questions were also raised regarding RD works expenses. The findings suggest that the respondents do not feel the need to create a new national accounting standard. However, respondents' knowledge of the relevant issues is relatively limited, both in terms of balance sheet law and tax law. Moreover, it was established that a tax audit should be anticipated when utilizing tax reliefs, not always from the co-financing institution. This study contributes to the ongoing perception of RD works by accountants and managers and may also serve as a foundation for further research with a larger research sample.</summary>
    <dc:date>2024-01-01T00:00:00Z</dc:date>
  </entry>
  <entry>
    <title>Budget deficit in a growing economy and impossibility of fiscal collapse: A continuous time analysis</title>
    <link rel="alternate" href="https://hdl.handle.net/10419/324617" />
    <author>
      <name>Tanaka, Yasuhito</name>
    </author>
    <id>https://hdl.handle.net/10419/324617</id>
    <updated>2025-08-28T07:02:30Z</updated>
    <published>2024-01-01T00:00:00Z</published>
    <summary type="text">Title: Budget deficit in a growing economy and impossibility of fiscal collapse: A continuous time analysis
Authors: Tanaka, Yasuhito
Abstract: Using a continuous time dynamic model of growing economy we will show the following results. 1) When people derive utility from their money holding (or government bond holding) along with their consumption, a budget deficit is essential to achieve and maintain full employment under stable prices or inflation in a growing economy. 2) If we take into account that government spending due to budget deficits increases financial assets held by the private sector, and then consumption will occur from assets in addition to consumption from income, even when the interest rate on government bonds is higher than the real economic growth rate, the ratio of government debt to GDP can not diverge and the divergence is naturally prevented by mild inflation. The required inflation rate is such that the interest rate of the government bonds is smaller than the weighted average of the rate of return on capital and the nominal growth rate. Since the interest rate of the government bonds is usually considered smaller than the rate of return on capital, this is not a very demanding requirement. Thus, we need not worry at all about the accumulation of government debt or about the divergence of the debt to GDP ratio, which is often taken as an indicator of fiscal collapse.</summary>
    <dc:date>2024-01-01T00:00:00Z</dc:date>
  </entry>
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