ACCOUNTING TOOLS IN THE MUNICIPAL SERVICES SECTOR AND THEIR ROLE IN THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY Cover Image

WYKORZYSTYWANIE NARZĘDZI RACHUNKOWOŚCI W SEKTORZE USŁUG KOMUNALNYCH ORAZ ICH ROLA W KONCEPCJI SPOŁECZNIE ODPOWIEDZIALNEGO BIZNESU (CSR)
ACCOUNTING TOOLS IN THE MUNICIPAL SERVICES SECTOR AND THEIR ROLE IN THE CONCEPT OF CORPORATE SOCIAL RESPONSIBILITY

Author(s): Beata Sadowska
Subject(s): Public Administration, Evaluation research, Accounting - Business Administration
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: management accounting; social responsibility; municipal services;

Summary/Abstract: The aim of this study is to: 1) Present the role and importance of management accounting subsystem in the context of providing information on the implementation of the concept of corporate social responsibility in the municipal services sector, and 2) Presentation of survey results. Research methods: induction, deduction, as well as participant observation. The most important conclusions from the conducted research are: 1) The accounting system in the municipal services sector is currently not adapted to generate information for the needs of various groups of users of information as part of providing information on activities in the economic, social and ecological sphere. 2) Only 20% of municipal sector entities (participating in the survey) use management accounting tools, some of them to a limited extent. 3) 50% of the surveyed units use a cost accounting subsystem, and 20% of entities use controlling instruments.

  • Issue Year: 2018
  • Issue No: 513
  • Page Range: 331-341
  • Page Count: 11
  • Language: Polish