Model implementacji rachunkowości memoriałowej w sektorze finansów publicznych

• Autorzy: Anna Zysnarska

Warianty tytułu

The Implementation Model of Accrual Accountancy in Public Sector

• Języki publikacji: PL

Abstrakty

Zaprezentowano Model Fundamentalnych Wymagań dla Implementacji Rachunkowości Memoriałowej w Sektorze Publicznym. Przedstawiono modelowe czynniki, gwarantujące pomyśle przeprowadzenie reformy rachunkowości w sektorze rządowym.

EN

The present article deals with the reforms of budgeting and accounting systems in the budgetary sector, which in many countries were caused by new approach to the management in the sector. The reforms initiated research, which was aimed at guaranteeing successful implementation of the accrual budgeting and accounting model in the public sector. Such a model has been elaborated. It is known as the Basic Requirements Model for Successful Implementation of Accrual Accounting in the Public Sector, or BRM. It is based on the assumption that the success of the reforming process is determined by the following factors: changes in management, political and bureaucracy support, professional and academic support, communication strategy, willingness to change, consultations and co-ordination with government entities, budgeting of implementation costs, considering specific accounting issues relevant for the public sector, adequate technology capability of the information system. (original abstract)

Słowa kluczowe

PL

Rachunkowość; Finanse publiczne; Sektor publiczny w gospodarce; Rachunkowość memoriałowa

EN

Accounting; Public finance; Public sector in economy; Accrual accounting

• Czasopismo: Prace i Materiały Wydziału Zarządzania Uniwersytetu Gdańskiego
• Rocznik: 2007
• Numer: nr 4
• Strony: 105-116

Twórcy

autor

Anna Zysnarska

Bibliografia

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