The impact of the use of funding sources for targeted research projects on the accounting system of research institutes in Poland - the results and analysis of the survey
The impact of the use of funding sources for targeted research projects on the accounting system of research institutes in Poland - the results and analysis of the survey

Summary/Abstract: Background: The complexity and efficiency of an accounting system should depend on the information needs of its customers (internal and external). A specific type of customers are the so-called funders granting funds for research projects, since they require detailed management information on the costs of projects, which typically is not provided by an accounting system built in the traditional manner, focused on the creation of information for financial reporting purposes. Objective: The aim of this article was to analyze the impact of the use of funding sources for targeted research projects on the accounting system of research institutes in Poland. The presented content indicates a relationship between the volume of funds raised for the implementation of targeted research projects and the degree of complexity and efficiency of the accounting system used. Methods: Two research methods were applied for the purpose of drafting this article: a statistical analysis of the survey results and an analysis of the available literature (literature review). The survey was conducted in January 2015 in a group of respondents representing almost 50% of all research institutes in Poland. The statistical analysis of the obtained results was based on the examination of the significance of the Cramér’s V correlation coefficient. Conclusions: The conducted analyses confirmed a relationship between the level of funding for targeted research projects and the degree of development of the accounting system and its orientation on creating information for funders and project management. In case of the examined research institutes, the more funds came from such projects as NCN (National Science Centre), NCBiR (National Centre for Research and Development), and EU projects, etc., the greater the awareness and demand for financial information from the accounting system.

• Details
• Contents