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The impact of accounting on the management of a national park

Pater Beata

Zeszyty Naukowe. Organizacja i Zarządzanie / Politechnika Śląska

2025

z. 215

449--459

Purpose: The aim of the paper is to present the nature of national park management in Poland and to indicate the influence of accounting on national park management. Design/methodology/approach: The research methodology is based on the analysis of legal acts concerning the functioning of national parks, the analysis of accounting literature and the analysis of financial statements and reports on the implementation of financial plans of national parks in Poland. Findings: The lack of consistency in accounting policy makes the operation of the parks, including their financial management, less transparent. This is contrary to the need to ensure transparency in public finances. Therefore, it seems necessary to establish a uniform accounting policy and chart of accounts for national parks. Of course, in such a model chart of accounts, parks could expand the scope of independent analysis by introducing more detailed horizontal and vertical divisions of accounts, while maintaining the uniformity and comparability of accounting information. Originality/value: The publication discusses issues related to the organisation of the accounting system in national parks in Poland. The subject is important in the context of ensuring transparency in public finances and the possibility of comparison, especially of the costs incurred for the implementation of the tasks entrusted to the national parks in Poland.