Department of Finance and Accounting – Assistant Professor
Accounting and Auditing Unit – Head
Doctor of Economic Sciences with Habilitation (Economics and Management), specializing in Finance and Accounting.
He has over 20 years of experience in academic research and teaching. He has conducted lectures, seminars, and tutorials in areas such as Fundamentals of Accounting, Advanced Financial Accounting, International Accounting Standards, Cost Accounting and Management Accounting, Consolidation of Financial Statements, and Controlling. He serves as a supervisor and reviewer of bachelor’s, master’s, and postgraduate theses.
He conducts lectures and training sessions and acts as a business consultant in the fields of finance, controlling, cost accounting, and financial reporting. For many years, he has cooperated with the business sector, holding key managerial positions in corporate finance, combining academic and research work with professional practice. He has served in senior roles, including as a Management Board Member responsible for finance in large organizations (Orlen, Poczta Polska, PKP), including companies listed on the Warsaw Stock Exchange. He has also been a long-standing member of supervisory boards of commercial law companies.
Head of Finance Studies at the Faculty of Management, University of Warsaw
Head of the Accounting and Auditing Unit
Member of the Discipline Council at the Faculty of Management, University of Warsaw (term 2025–2028); Management and Quality Sciences
Section Editor (Transport) of the
Internetowy Kwartalnik Antymonopolowy i Regulacyjny (Internet Quarterly of Antitrust and Regulatory Studies)
Member of the American Accounting Association (AAA)
Member of the European Accounting Association (EAA)
Member of the Polish Economic Society
Member of the Association of Accountants in Poland
Member of the Association of Railway Transport Engineers and Managers
Main Research Areas
He conducts research on measuring organizational efficiency, particularly in regulated sectors (including municipal, postal, and railway industries). He is the author of over 100 academic publications in economics, finance, and management.
His research interests focus on the following areas:
1) the use of tools and methods in accounting and organizational controlling,
2) methods and instruments for improving management efficiency in the logistics sector,
3) the effectiveness of entities operating in regulated markets,
4) performance management of financial and non-financial entities.
He has participated in over 90 national and international scientific conferences (including more than 50 as a speaker). For his academic achievements, he received the Individual Scientific Achievement Award from the Rector of the University of Warsaw in 2023.
Selected Research Projects / Grants
Dr. Leszek Borowiec has participated as a team member in 14 research and scientific projects (including 4 as project leader).
He has taken part in 5 international research and implementation programs and 8 projects conducted by teams with international scope.
He has prepared numerous studies, analyses, and expert reports for the business community (including Orlen, Poczta Polska, Polish State Railways, EY, PwC, KPMG) as well as for organizations within the central administration (UKE, UTK).
Selected Publications
- Leszek Borowiec, Kinga Maciejewska, Estimation of Water and Sewage Tariffs: Regulatory and Managerial Aspects, Faculty of Management Press, University of Warsaw, Warsaw 2024, p. 310,
https://press.wz.uw.edu.pl/monographs/5/
- Leszek Borowiec, Marzena Kacprzak, Agnieszka Król, Information Value of Individual and Consolidated Financial Statements for Indicative Liquidity Assessment of Polish Energy Groups in 2018–2021, Energies 2023, 16(9), 3670,
https://doi.org/10.3390/en16093670
- Leszek Borowiec, Ewa Wojtowicz, Hubert Oleszczuk, Attitude towards Money among Young Adults versus Positive Orientation and Self-Esteem, Journal of Modern Science 2023, 51(2): 468–487, ISSN 1734-2031,
https://doi.org/10.13166/jms/166443
- Leszek Borowiec, Cost Accounting in Building the Competitiveness of Railway Freight Transport, Institute of Economic Sciences, Polish Academy of Sciences, Warsaw 2022, p. 656,
https://sowa.plk-sa.pl/index.php?KatID=0&typ=record&001=991053052534105066
- Leszek Borowiec, Estimation of a Reasonable Profit within Access Charges to Railway Service Facilities – A Case Study of Passenger Stations, Internetowy Kwartalnik Antymonopolowy i Regulacyjny 2023, 12(6), pp. 70–83,
https://press.wz.uw.edu.pl/ikar/vol12/iss6/13/
- Leszek Borowiec, Costs and Financial Benefits of Implementing Robotic Process Automation in Selected Accounting Processes, Theoretical Journal of Accounting 2022, 46(2), pp. 11–26,
https://ztr.skwp.pl/article/01.3001.0015.8807/pl
- Leszek Borowiec, Direct Subsidies and Compensation Funds in the Financing of Universal Postal Services, Entrepreneurship and Sustainability Issues 2021, 8(3), pp. 545–564,
https://jssidoi.org/jesi/article/798
- Leszek Borowiec, Activity-Based Costing and the Information Needs of Entities Providing Universal Postal Services: Regulatory and Managerial Aspects, Vizja Press, Warsaw 2018.
- Leszek Borowiec, The Role of Accounting in Corporate Social Responsibility (CSR) Reporting, Scientific Journal “Studies and Papers of the College of Management and Finance”, No. 129, Warsaw School of Economics, Warsaw 2013, pp. 53–68.
- Leszek Borowiec, Controlling in the Delivery of Municipal Public Services</em
