Zastosowanie instrumentów rachunkowości zarządczej w samorządach lokalnych
Application of management accounting techniques in local governments

Summary/Abstract: This article refers to the problem of the use of management accounting in local governments. The author analyses not only existing accomplishments in this field which were described in the literature but he also tries to bring back actual or potential utilization of the management accounting instruments to the specific context in which local governments function. The meaning of new trends in local governments was stressed in the article, consisting in turning to new public management and creating pseudo-markets for the deliveries of public services. It was showed on conditions decisive about the success in applying the instruments of management accounting in local governments. Finally it was determined what the management accounting techniques can be used in the main areas of the management in local governments.

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