RECEPTION OF SUPERVISORS’ PRESSURE TO ACT UNETHICALLI IN ACCOUNTING

Because financial reporting standards permit enterprises to includejudgments in financial reporting, it can also be used to select reporting methods andestimates in order to increase the value of accounting as a form od communication.The article expresses concerns over managements’ pressure over accountants todisclose more favorable business economics in financial reporting. It presents findingsof a survey held in Poland among accounting practitioners. The survey was aimed toanalyze whether Polish accountants face pressure to act unethically in accounting.