Rachunkowość w zarządzaniu parkiem narodowym
Management Accounting in the National Park

Summary/Abstract: Purpose – the aim of the article is to present the management in polish national park and to show the actual and the potential impact of accounting on the management in national park. Design/Methodology/ Approach – the research method adopted for the implementation of the mentioned objective is the method of analysis of literature and the inference from the national parks accounting documentation. Findings – the basic goal of accounting in polish national park is to make a correct financial statements. However due to the change of the legal form of polish national parks, the persons responsible for the management started to rec-ognise and implement the management accounting tools. Nevertheless they use the management accounting tolls in the limited range. Originality/Value – to raise the subject of economical aspect of national parks (polish national parks are usually a research object in the natural science), the value of this paper is also to feature the meaning of accounting in the national park.

• Details
• Contents