Katarzyna Bareja

Dr. Katarzyna Bareja serves as Assistant Professor and Head of the Department of Financial Accounting at Warsaw School of Economics (SGH) in Warsaw, Poland. Her academic position is based at al. Niepodległości 162 with office location in building C, room 6/1 at al. Niepodległości 128. She maintains active research and teaching responsibilities within the university's accounting framework, focusing on Polish financial reporting practices and international accounting standards implementation.

Her research spans Financial Accounting, Managerial Accounting, Intangible Assets, and Accounting Theory with particular expertise in impairment testing, brand valuation, and prudence principle applications. She investigates specialized contexts including football club accounting and human capital valuation, consistently examining how international standards like IFRS interact with Polish regulatory environments. Her work bridges theoretical accounting concepts with practical financial reporting challenges faced by Warsaw Stock Exchange-listed companies.

Analysis of her recent publications reveals three dominant research trajectories: (1) rigorous examination of impairment mechanisms for goodwill and fixed assets in Polish consolidated statements, (2) critical assessment of comprehensive income's predictive power for financial performance, and (3) historical analysis of accounting theory evolution with focus on Polish adaptations. Her scholarship demonstrates consistent engagement with both technical accounting standards and broader conceptual frameworks, particularly regarding intangible asset recognition and valuation methodologies in emerging markets.