Wyniki badań w zakresie stosowanych rozwiązań w rachunkowości jednostek sektora finansów publicznych w wybranych krajach europejskich
The results of questionnaire research of accounting models for public finance sector units in chosen european countries
Author(s): Marcin KaczmarekSubject(s): Economy
Published by: Wydawnictwo Naukowe Uniwersytetu Szczecińskiego
Keywords: performance budget; budget accounting; budget accounting models
Summary/Abstract: The article presents the accounting framework for public finance sector units in chosen European countries based on the information obtained in questionnaire research. The presented results of questionnaire are the effect of the project work conducted by scientific-industrial consortium SECURUS. The aim of the questionnaire was to obtain the information on accounting frames and information capabilities used for New Public Management in public finance sector units.
Journal: Finanse, Rynki Finansowe, Ubezpieczenia
- Issue Year: 2013
- Issue No: 61
- Page Range: 87-100
- Page Count: 14