Programy finansowo-księgowe wykorzystywane w gminach
Integrated accounting software used in local municipal offices

Summary/Abstract: The aim of the study was to determine the extent to which municipalities used modern computer technology to improve operational efficiencies and data security. The article also identified the motivations of the municipal office managers that guided their selection of computer programs. A purposeful sampling of 49 municipalities within Warmia-Mazury was the basis for the research. The study revealed that municipalities with higher expenditures and revenues bore analogously higher costs associated with the purchase of computer programs, often with greater functionality. About 63% of the municipalities used the PUMA computer program for bookkeeping. Only three of the agencies indicated the use of programs to integrate divergent systems (e.g., finance, accounting, personnel, etc.) within the organization. Based on the data collected, relationships were established between costs incurred and subsidies received to purchase the accounting software, the size of the municipality, the number of users, and the type of municipality.

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