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 Habilitated doctor Joanna Wielgórska-Leszczyńska, SGH nominated professor

 
​Collegium of Management and Finance 
Institute of Accounting
Financial Accounting Unit​
 

 Scientific interests

 
  • ​The theory, history and practice of entity’s accounting. 
  • Commercial bank accounting as well as financial and supervisory reporting of banks. 
  • Central banks accounting. 
  • Accounting of investment funds, pension funds, brokerage houses, credit unions (polish spółdzielcze kasy oszczędnościowo – kredytowe). 
  • Entity’s accounting as an information system supporting management, including valuations at fair value and risk in accounting as well as the impact of good practices on economic governance and the security of business transactions. 
  • Audit of financial statements as well as independence and ethics of a statutory auditor, including audit of banks' financial statements. 
  • Notification of the audit of financial statements and the use of audit results in decision making process.​
 

 SELECTED PUBLICATIONS

 
  • ​Użyteczność informacji w sprawozdaniach finansowych [Usefulness of information in financial statements], [w:] Eseje o podatkach i rachunkowości, Oficyna Wydawnicza SGH, Warszawa 2018 
  • Wybrane problemy badania sprawozdań finansowych instytucji kredytowych [Selected problems of auditing financial statements of credit institutions], Zeszyty Teoretyczne Rachunkowości, Warszawa 2016 
  • Wykorzystanie rachunkowości w zarządzaniu płynnością przedsiębiorstwa [The use of accounting in the management of the company's liquidity], [w:] Płynność finansowa przedsiębiorstwa: istota, pomiar, zarządzanie [Liquidity of the Company: essence, measurement, management.], Difin, Warszawa 2015 
  • Rozpoznawanie i ujawnianie przychodów w instytucjach kredytowych [Recognition and disclosure of incomes in credit institutions], w: Rachunkowość warta poznania: teoria, praktyka, polityka rachunkowości [Accountancy worth knowing: theory, practice, accounting policy], Uniwersytet Ekonomiczny w Poznaniu, Poznań 2015
  • Zmiany w gospodarce w kontekście społecznej odpowiedzialności i ich wpływ na rachunkowość [Changes in the economy in the context of social responsibility and their impact on accounting], [w:] Nauki ekonomiczne a praktyka gospodarcza : wzajemna zależność [Economic sciences vs economic practice: mutual dependence], Szkoła Główna Handlowa. Oficyna Wydawnicza, Warszawa 2015 
  • Specyfika wyceny wybranych aktywów finansowych w bankach i spółdzielczych kasach oszczędnościowo-kredytowych [The specificity of valuation of selected financial assets in banks and credit unions.] w: Współczesne problemy rachunkowości w teorii i praktyce. [Contemporary accounting problems in theory and practice.] Wydawnictwo Uniwersytetu Warmińsko-Mazurskiego, Olsztyn 2014
  • Metodyka oceny kontynuacji działania [Methodology of business continuity assessment] w: Usługi biegłego rewidenta w warunkach kryzysu finansowego.[Statutory Auditor services during financial crisis conditions.], Krajowa Izba Biegłych Rewidentów, Warszawa 2014
  • Zmiany w otwartych funduszach emerytalnych a rachunkowość [Changes in open pension funds vs accounting] w: Nauki ekonomiczne w XXI wieku : stan obecny i perspektywy rozwoju. [Economic sciences in the 21st century: the current state and perspectives of development], Szkoła Główna Handlowa. Oficyna Wydawnicza, Warszawa 2014
  • Zarys historii rachunkowości banku centralnego w Polsce. [Outline of the history of accountancy of the Polish Central Bank.], współautor: Krzysztof Kruszewski,​ Abacus: od źródeł rachunkowości po współczesność. [Abacus: from accounting roots to the present day.], Wydawnictwa Naukowe Uniwersytetu Mikołaja Kopernika, Toruń 2014 
  • Rachunkowość jako dyscyplina naukowa wśród nauk ekonomicznych [Accounting as a scientific discipline amongst economic sciences], STUDIA OECONOMICA POSNANIENSIA, Poznań 2014
  • Wpływ przyjętej metody wyceny papierów wartościowych dłużnych na wynik finansowy banku [Impact of the adopted debt securities valuation method on bank's financial result], Studia Ekonomiczne. Zeszyty Naukowe Uniwersytetu Ekonomicznego w Katowicach, Katowice 2014 
  • Rachunkowość jako samodzielna dyscyplina naukowa wśród nauk społecznych [Accounting as an independent scientific discipline in social sciences], Studia i Prace Kolegium Zarządzania i Finansów, Warszawa 2013
  • Ewolucja sprawozdawczości finansowej jednostki z uwzględnieniem specyfiki działalności bankowej [Evolution of entity's financial reporting with consideration of banking operations specifics], Oficyna Wydawnicza SGH, Warszawa 2011​
 

 RESEARCH

 
Reporting Practices of Companies Listed on the Warsaw Stock Exchange and their Impact on the Qualitative Features of Financial Reports (statutory research 2015)

Model of Measurement of Human Resources Economic Quality in a Company. Model KL-ARK (statutory research 2014)

The history and prospects for development of the theoretical thought of accounting –stage III (statutory research 2014)

Accounting of agreements on Public-Private Partnership (own research 2014)

Accounting in the environment of new technologies – study on Good accounting practices in the judiciary entities (own research 2014)

Final concept of innovation product within project "Human Capital as an Element of Corporate Value" (2014)

Model of Measurement of Human Resources Economic Quality in a Company –empirical verification (statutory research 2013)

Determinants of the leasing market development in Poland (statutory research 2013)

The history and prospects for development of theoretical thought of accounting –stage I (statutory research 2013)

Corporate Human Capital. Measurement and reporting (own research expert reports 2013)

The principles of creation of assessment indicators of Police performance effectiveness (own research 2012)

The identification of competence gap and key competences determining success in the process of job searching within financial and accounting positions in Poland (own research 2012)

The subject structure of the public finance sector in the aspect of the subject method in accounting (own research 2009)

The use of results of analysis of financial reports in making decisions (own research 2009) Analysis of chartered accountants' conclusions from the analysis of listed companies financial reports - stage I (own research 2008)

The notification of analysis of financial reports and application as effects in the evaluation of a business entity (own research 2008)

The information content of financial reports made according to the MSSF and effectiveness of the trade balance policy (own research 2008)

Reserves in accounting systems of selected countries (own research 2007)

The information content and comparability of financial reports made by companies listed on the Warsaw Stock Exchange (own research 2006)

The project of cost register structure assisting management with the costs of quality, logistics, innovation and (own research 2006)

Risk and uncertainty in financial and managerial accounting (stage III – Presentation of economic risk in financial reporting) (own research 2006)

The state of regulations in the New Accounting Strategy in the EU and their potential impact on insurance companies financial management (own research 2005)

Risk and uncertainty in financial and managerial accounting (stage II – Risk from the perspective of accounting as an economic function) (own research 2005)

Risk and uncertainty in financial and managerial accounting – stage I (own research 2004)​