Angelika Kaczmarczyk

Dr. Angelika Kaczmarczyk is affiliated with the Department of Accounting, Reporting and Financial Analysis at Wrocław University of Economics. Her research focuses on financial reporting standards, valuation concepts, and regulatory challenges for small and medium enterprises (SMEs). She examines the application of accounting principles such as the going concern principle, true and fair view, and fair value recognition, particularly in Polish contexts. Her work also addresses tax compliance issues in construction industries and explores the impact of generative AI on higher education frameworks.

Her research interests span:

• Accounting standards for SMEs
• Risk assessment and financial security in enterprises
• Gender dynamics in financial decision-making
• VAT compliance mechanisms
• Regulatory frameworks for emerging technologies

Recent publications highlight trends in:

• Evaluation of financial reporting usefulness and reliability
• Impact of restructuring on enterprise liquidity
• Ethical dimensions of accounting practices
• AI's role in academic governance

No scientific awards or advisory roles are listed in the profile.