Embedding e-Learning in accounting modules: The educators’ perspective

The aim of the paper is to investigate the benefits and drawbacks resulting from the implementation of e-learning in accounting modules among educators. The primary source of data was a questionnaire conducted among 79 accounting lecturers, employed by the leading Polish economic universities. The results of the survey have shown that e-learning is not widely used by accounting academics in Poland. The most important benefits of the e-courses included the enhancement of efficiency and flexibility of the teaching process. The most serious difficulties were an extensive amount of work associated with designing and updating course materials and technical problems. The effectiveness of e-learning techniques in teaching accounting subjects is determined by the easiness of e-learning delivery, more regular learning process, greater development of students’ social competences during e-learning classes and a more effective process of verification of students’ progress, in comparison with traditional classes. Furthermore, the study provides evidence that lecturers, who decided to use e-learning, perceive this way of teaching as more efficient, and at the same time more demanding, in comparison to traditional classes. The paper contributes to the understanding of the use of e-learning in accountin

Capital Structure Choices in Technology Firms: Empirical Results from Polish Listed Companies

The main aim of the paper is the identification of capital structure determinants, with a special emphasis on investments in the innovativeness of Polish New Technology-Based Firms (NTBFs). Poland is a unique country in that it is an emerging market that was also promoted in 2018 to the status of a developed country. The study sample consisted of 31 companies listed in the Warsaw Stock Exchange that are classified as high-tech firms and covers the period 2014–2018. The following factors influencing the capital structure were analyzed: internal and external innovativeness and the firm’s size, liquidity, intangibility, age, profitability, and growth opportunities. The results of the research provide empirical evidence that liquidity, age, and investments in innovativeness determine capital structure, which provides an additional argument supporting the trade-off theory and the modified version of the pecking order theory. More specifically, the results suggest that companies whose process of investment in innovativeness is based on the external acquisition of technology are able to attract external financing, while the process based on internally generated innovativeness (R&D activity) deters external capital. The results are interesting for policymakers in emerging markets

Inne uslugi bieglego rewidenta / The assurance services provided by auditors

The chapter described addtional services provided by autitors in Poland