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https://www.um.edu.mt/library/oar/handle/123456789/143557| Title: | Modelling public sector accounting on private sector practices : the perspectives of practitioners in Polish local government |
| Authors: | Kowalczyk, Magdalena Caruana, Josette |
| Keywords: | Finance, Public -- Accounting Accrual basis accounting -- Poland Cash basis accounting -- Poland Local finance -- Poland -- Accounting Municipal finance -- Poland -- Accounting |
| Issue Date: | 2023 |
| Publisher: | Routledge, Taylor & Francis Group |
| Citation: | Kowalczyk, M., & Caruana, J. (2023). Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government. Public Money & Management, 43(7), 689-698. |
| Abstract: | This article explores the perspectives of government accounting practitioners about how far public sector accounting should follow in the footsteps of private sector accounting practices. Accounting practitioners in Polish local government have been facing changes to introduce more ‘modern’ accounting practices for around 15 years. The authors reveal practitioners’ scepticism underlying the introduction of some doctrines of New Public Management related to accounting. While supporting the accrual accounting principle, the more experienced practitioners appeared more doubtful about the utility of accrual accounting practices in the complex local government scenario. |
| URI: | https://www.um.edu.mt/library/oar/handle/123456789/143557 |
| Appears in Collections: | Scholarly Works - FacEMAAcc |
Files in This Item:
| File | Description | Size | Format | |
|---|---|---|---|---|
| Modelling public sector accounting on private sector practices the perspectives of practitioners in Polish local government.pdf Restricted Access | 988.23 kB | Adobe PDF | View/Open Request a copy |
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