Accounting of Municipal Sector Entities in Polish Scientific Articles

Beata Sadowska, Konrad Kochanski
European Research Studies Journal, Volume XXIV, Issue 4B, 16-28, 2021
DOI: 10.35808/ersj/2619


Purpose: The thesis of the study states that, "the issues of accounting of municipal sector entities are not often described in Polish scientific articles". The aim of the article is to present the areas of research in the field of budget accounting and enterprise accounting of entities that provide municipal services. Design/Methodology/Approach: To achieve the goal formulated in this way, literature analysis, analysis of published scientific works and logical inference were adopted as research methods. The research was based on the articles presented in BazEkon, which were published in the years 2016 - 2020. Findings: Municipal sector entities meet the needs of the society in the provision of goods and services, such as: water, heating, municipal waste disposal, public transport, sewage disposal, electricity, heat and gas supplies. They measure, evaluate, record and control their activities. These activities are reflected in the accounting system of these entities. Municipal sector accounting is an important and topical issue. Practical Implications: The literature review and own research contributed to the presentation of new areas of research worth scientific deliberations and analysis in the area of municipal sector accounting. Originality/Value: According to the authors, this issue is extremely important due to the involvement of the municipal sector in the implementation of sustainable development goals, the provision of goods and services with respect for the natural environment and the implementation of tasks in accordance with the expectations of the local society.

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