Accounting in municipal sector entities - current status and prospect of changes
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2019, Vol 2019, Issue 103
Abstract
The turbulent environment, the ongoing civilization changes and the increasing complexity of network connections in the economy force the entities of the municipal sector to change the way of thinking, identifying activities, measuring and valuing achievements, and to take into account not only the economic aspects but also the social and ecological dimensions. According to the observations, the municipal sector is characterized by some peculiarities, such as the multiplicity of stakeholders and their conflicting interests and requirements, great number and diversity of municipal entities, multiple management levels and different management styles (democratic, authoritarian), diversity of tasks, and legal and economic barriers. The presence of these phenomena leads to disturbances in business operations of municipal entities and hinders the process of identifying, measuring and communicating the objectives of their activity by the accounting system. This study is an attempt to identify these phenomena. In addition, it is also an attempt to answer the research questions: 1) What financial and management accounting instruments are used by municipal economy entities to generate information on the implementation of economic, social and environmental objectives? 2) What changes should be made to the accounting system of municipal economy entities? The research methods and techniques used in the study include: induction and deduction, analysis and synthesis, critical analysis of national and foreign literature on the subject, and comparative analysis.<br/><br/>
Authors and Affiliations
BEATA SADOWSKA
Keywords
Related Articles
- EP ID EP640586
- DOI 10.5604/01.3001.0013.3080
- Views 108
- Downloads 0
Accounting ethics – a discussion paper
The article examines the functioning of the accounting system in an enterprise from the ethical perspective. It offers an overview of opinions published by some accounting theorists. The study corresponds to the structur...
Key research issues – a new element in auditor reporting
Significant changes are being made to the way independent auditors report audit results. They are generally oriented towards the broader context in which the auditors worked to analyse their conclusions more effectively....
Rynek usług audytorskich świadczonych na rzecz spółek publicznych notowanych na polskim rynku kapitałowym
Celem głównym artykułu jest identyfikacja zmian poziomu koncentracji na rynku usług audytorskich świadczonych na rzecz spółek publicznych notowanych na GPW w Warszawie. Celem dodatkowym jest identyfikacja zmian poziomu r...
Proposal for a new approach to the issue of causal research in economic analysis
In the presented paper, the author describes various potential applications of those deterministic methods of economic analysis which are based on decomposition of the variation of the synthetic indicator into a set of p...
Penalties imposed by Polish Financial Supervision Authority for violations of financial reporting informational obligations
The aim of the paper is to review and conduct quantitative analysis of penalties imposed on companies by Polish Financial Supervision Authority for non-fulfilment of financial reporting informational obligations, and to...