Search Results

1 - 2 of 2 items :

  • Keyword: History x
  • Financial Reporting, Group Accounting, Accounting and Balancing x
Clear All Modify Search
Business History in Poland: Current State and Future Potential

Abstract

Purpose: This article explores the gap in the business history literature devoted to Central and Eastern Europe and discusses the potential of conducting business history research in Poland. Methodology: This is an explorative and tentative study based on a recently developed database of 387 Polish companies which are more than 100 years old. Findings: The article explores the reasons behind the lack of business history debate in the Polish academia and discusses its future potential. We argue that given the size of population and a unique historical context, the Polish sample is worth studying as it can provide valuable contributions to well established debates in the field of business history debates covering issues such as continuity, longevity, and survival strategies. Research limitations and implications: This is an explorative and tentative study and therefore has several limitations, including a limited scope of companies included in the database, sources of data, and poor quality of corporate archives. Originality and value: This is the first article explicitly discussing the potential of conducting business history studies in the context of empirical data concerning Polish long-lived companies.

Open access
Continuity of Narratives: Reinterpretations of Polish Business History

Abstract

Purpose: This article seeks to identify the similarities and differences in the narratives of corporate histories published in different periods of time.

Methodology: This study is based on a comparative content analysis of corporate histories of three pharmaceutical plants operating under the “Polfa” Union of the Pharmaceutical Industry based in Poland.

Findings: Corporate histories change depending on the period in which a given history is published. The study reveals that corporate history depends on the nature of the state authority in power at a given time.

Research limitations and implications: This exploratory study concentrates on examination of four corporate histories and contributes to the research on the “uses of the past” in organization studies. Nevertheless, it has several limitations, including a limited number of companies included in the analysis and the adoption of a qualitative approach only.

Originality and value: This is the first article that focuses on a comparative content analysis of corporate histories published at different times in search of the similarities and differences in the domain of corporate narrative.

Open access