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Among the issues currently deliberated upon by accounting researchers, issues concerning International Accounting Standards/International Financial Reporting Standards (IAS/IFRS) 1 constitute a widely favoured topic. Supranational or local aspects of changes imposed or engendered by the implementation of IAS/IFRS are focal points in various research projects conducted worldwide. Our aim here is especially to explore major research approaches and to uncover new research possibilities in and for the analysis of IAS/IFRS implementation in Poland. There are several motivations justifying the study. We noticed that academics of different backgrounds conducted research into IAS/IFRS through different perspectives and approaches (see Leuz et al., 2004; Baker and Barbu, 2007; cf. Bhimani, 1999). It appears that differing traditions exist or are given different emphases in the differing particular scientific and intellectual environments. To some extent, we saw the relevance here of a debate on methodological issues in accounting research that has been evident in the pages of a number of internationally renowned Anglo-Saxon accounting journals (e.g. Tomkins, 1983; Willmott, 1983; Chua, 1986; Laughlin, 1995; Gallhofer and Haslam, 1997; Gallhofer et al., 2013). These debates reflect the consideration of accounting as a social science discipline and broader debates about the philosophy of method and theoretical issues in the social sciences and humanities (see Bernstein, 1976; Burrell and Morgan, 1979). Exploring these differences we felt was justifiable particularly as suggesting insights for research, including especially here research into the implementation of IAS/IFRS in Poland. Poland was chosen not only due to the origins of two of the authors: researching IAS/IFRS in Poland is of particular interest and relevance given the compelling historical and socio-economic

Implementation of IAS/IFRS in Poland – major research approaches and new research possibilities