Stan i znaczenie harmonizacji rachunkowości sektora publicznego w Unii Europejskiej

• Autorzy: Piotr Bednarek

Warianty tytułu

State and Importance of Harmonization of Public Sector Accounting at the European Union

• Języki publikacji: PL

Abstrakty

Celem niniejszej pracy jest ustalenie stanu harmonizacji rocznych sprawozdań finansowych przygotowanych przez samorządy lokalne miast liczących powyżej 500 tys. mieszkańców w krajach Unii Europejskiej na podstawie wyników badań zawartych w literaturze. (fragment tekstu)

EN

The New Public Management (NPM) is a cluster of techniques that guides the public sector towards modernization and innovation. Accountancy is one of the matters being reformed. In the recent years, local governments have initiated, with different intensities, important changes in their accounting systems. Nevertheless, these changes have had different effects in each country and this affects comparability. Harmonization tries to allow comparison by eliminating differences. In this paper, firstly, the author analyzes the degree of harmony between the annual account of European Union local governments, on the basis of research results available in the literature. Secondly, the author identifies the importance of harmonization process of public sector accounting for European Union countries.(original abstract)

Słowa kluczowe

PL

Sektor publiczny; Sprawozdanie finansowe; Standaryzacja rachunkowości

EN

Public sector; Financial statements; Standardization of accounting

• Czasopismo: Prace Naukowe Akademii Ekonomicznej we Wrocławiu
• Rocznik: 2007
• Numer: nr 1158 Standaryzacja rachunkowości i rewizji finansowej
• Strony: 19--28

Twórcy

autor

Piotr Bednarek

• Akademia Ekonomiczna we Wrocławiu

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