Ewolucja Modelu Uwarunkowań Sytuacyjnych w ramach badań nad reformą rachunkowości sektora rządowego

• Autorzy: Anna Zysnarska

Warianty tytułu

Evolution of the Contingency Model in the Framework of Research on the Government Accounting Reform

• Języki publikacji: PL

Abstrakty

Przedstawiono wyniki badań podjętych przez międzynarodowe grono badaczy w ramach organizacji CIGAR (Grupa Międzynarodowych Badań Porównawczych Systemów Rachunkowości). Zaprezentowano ewolucję Modelu Uwarunkowań Sytuacyjnych w ramach badań nad reformą rachunkowości sektora rządowego.

EN

The Financial Management Reform Process Model embraces contextual situations, regarded as decisive for the permanence of the reform process. The situations are the following: main stimulators for the reform process, key participants of the reform process, the process of establishing norms and principles of accounting, an implementation strategy. Various phenomena like budget deficits, high and growing public debt, low or even negative GDP growth and high unemployment can represent the stimulators of public finance and accountancy reforms. The group of key participants of the reforms embraces the reforms' initiators, including experts and influential institutions, promoting the reforms' goals, and also politicians. The new principles and norms of accountancy are implemented basically through new legislation. (original abstract)

Słowa kluczowe

PL

Sektor publiczny w gospodarce; Modele ekonomiczne; Badania naukowe

EN

Public sector in economy; Economic models; Scientific research

• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2008
• Numer: nr 2
• Strony: 151--167

Twórcy

autor

Anna Zysnarska

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