Rachunkowość sektora finansów publicznych jako rachunkowość branżowa
Public finance sector accounting as an industry accounting

Summary/Abstract: The paper has been oriented towards the determination of public finance sector accounting nature and some implications of this nature for the accounting regulation and practice. Investigations and analyses are focused on public finance sector demarcation, accounting adaptation to the nature of this sector, adaptation mechanisms and some of their implications for accounting information quality. An adopted method is of narrative-analytical character. Obtained results point out that public finance sector accounting is of industry nature, and there are weaknesses in industry adaptation mechanisms which can result in accounting information quality degeneration.

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