Użyteczność i jakość informacji dostarczanych przez sprawozdawczość polskich jednostek samorządu terytorialnego
The usefulness and quality of the information pro-vided by Polish local governments in financial and budgetary reports

Summary/Abstract: Purpose: This study assesses the usefulness and quality of information contained in the financial and budget reports of local government units (LGUs) for management purposes, from the perspective of accountants. Stakeholder theory was adopted as the theoretical framework. Methodology/approach: The article uses a survey method and document analysis to answer the research questions. The surveys were conducted between January and February of 2025 in Polish LGUs. The document analysis included statements issued by the National Council of the Regional Chambers of Audit for the period 2013–2023. Findings: The research suggests that financial and budget statements are a crucial source of information for managing LGUs. However, the respondents indicate that the statements (especially the budget statements) need to be simplified due to their com-plexity. The quality of information included in statements also needs continuous improvement in many areas, as shown by audits conducted by the Regional Chambers of Audit (RCA).Research limitations: This study has limitations. The first relates to the choice of research tool – an online survey. The second limitation is the small number of respondents, as the survey only covered a small proportion of Polish municipalities, and the results represent the views of one group of stakeholders. Originality/value: The article makes an important contribution to research into the usefulness and quality of public sector reporting. The article will be useful for both practitioners and researchers.

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