Scope of the use of management accounting tools in municipalities of Lodz region
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2019, Vol 2019, Issue 102
Abstract
The changes in the concept of managing public finance sector units in Poland are currently a challenge that these entities and their managers face. The effect of these changes is the increase in the importance of measurement of achievements based on both financial and non-financial measures, and thus the use of management accounting tools in municipalities. The purpose of this article is to examine the scope of the use of management accounting tools in the municipalities of Lodz voivodeship and to assess the suitability of their application in the decision-making process and measurement of achievements. To realize such a goal, a quantitative survey was carried out using a questionnaire. The article presents the results of research and conclusions proposed by various researchers, thus enriching the literature on the use of management accounting tools in municipalities in Poland, and highlighting the need to apply them in such entities.<br/><br/>
Authors and Affiliations
Zuzanna Firkowska-Jakobsze
Keywords
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- EP ID EP599751
- DOI 10.5604/01.3001.0013.2449
- Views 105
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