System rachunkowości a pomiar efektywności publicznego finansowania oświaty w Polsce
Accounting system vs. measuring the efficiency of public financing of education in Poland

Summary/Abstract: This research paper aims to present the accounting system of Polish educational units as a source of information for the performance budget, which is a tool for measuring the efficiency of public funding of tasks (including education). The research objects are the legal requirements for the accounting system (and the accounting records) of educational units and the requirements of the performance budget for financial information generated by the accounting system. Critical analysis of literature and legal acts is carried out for the realization of research goal as well as a descriptive analysis and presentation of a case study for the capital city of Warsaw. As a result of the research, the most important areas of the accounting records’ adjustment in educational institutions are identified in order to measure the efficiency of public funding of education with the use of performance budget. Finally, there are also presented the solutions (in particular: IT support) in this field used in educational units common accounting service covered by the City Hall Office of the Capital City of Warsaw. This paper is a part of the publications series entitled “Conditioning of measuring the efficiency of education funding”.

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