Abstract:
Accounting of the local government units in Poland has evolved within the
last several years mainly and undoubtedly due to introduction of the New
Public Management assumptions. The new concept of management
implemented in the sector of public finances has significantly influenced on
the accounting of local government. The purpose of the herein study is to
demonstrate changes to the accounting of local government in Poland, which
were caused by introduction of the New Public Management assumptions. On
the basis of the research author will try to determine whether the changes
introduced to the accounting of local government are beneficial and how they
influence on the efficiency of operations. The object of the herein study is the
accounting of public finances sector at the local level and the local government
constitutes its subject. The article shall be elaborated with the use of literature
research to demonstrate the evolution of accounting of local government in
Poland within the last several years. The article will constitute of three parts.
The first one presents the principles of operations of the local government in
Poland. The second part concentrates on the core of New Public Management
and its main assumptions. The further part constitutes critical analysis of
assumptions of the new management concept on the basis of the literature in
subject. The third part describes another changes to the accounting of local
government in Poland which are being introduced.
