Teoretyczne aspekty pomiaru wartości publicznej jednostek samorządu terytorialnego
Theoretical aspects of measuring public value of local government units

Summary/Abstract: Activity of the public sector, including local government units, requires measuring their outcomes. Therefore, public value is determined. Public value measurement is difficult and needs the use of various methods. The purpose of the paper is to present the essence of the public value and selected methods of its measurement. In the last part of the paper the author highlights the possibility of accounting system implementation to the needs of value measurement of public value. The article was written on the basic of the literature. The author used the method of comparative analysis.

• Details
• Contents