Rachunkowość w podmiotach gospodarki komunalnej – stan obecny i perspektywa zmian
Accounting in municipal sector entities - current status and prospect of changes

Summary/Abstract: The turbulent environment, the ongoing civilization changes and the increasing complexity of network connections in the economy force the entities of the municipal sector to change the way of thinking, identifying activities, measuring and valuing achievements, and to take into account not only the economic aspects but also the social and ecological dimensions. According to the observations, the municipal sector is characterized by some peculiarities, such as the multiplicity of stakeholders and their conflicting interests and requirements, great number and diversity of municipal entities, multiple management levels and different management styles (democratic, authoritarian), diversity of tasks, and legal and economic barriers. The presence of these phenomena leads to disturbances in business operations of municipal entities and hinders the process of identifying, measuring and communicating the objectives of their activity by the accounting system. This study is an attempt to identify these phenomena. In addition, it is also an attempt to answer the research questions: 1) What financial and management accounting instruments are used by municipal economy entities to generate information on the implementation of economic, social and environmental objectives? 2) What changes should be made to the accounting system of municipal economy entities? The research methods and techniques used in the study include: induction and deduction, analysis and synthesis, critical analysis of national and foreign literature on the subject, and comparative analysis.

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