Scientific research fields in accounting of municipal sector entities Cover Image

Scientific research fields in accounting of municipal sector entities
Scientific research fields in accounting of municipal sector entities

Author(s): Beata Sadowska, Magdalena Wójcik-Jurkiewicz
Subject(s): Public Administration, Accounting - Business Administration
Published by: Birlesik Dunya Yenilik Arastirma ve Yayincilik Merkezi
Keywords: accounting; budget accounting; municipal sector; scientific research;

Summary/Abstract: Accounting in the municipal sector is an important and up-to-date issue. The objective of the article is to analyze and present theoretical determinants of accounting in the municipal sector as an industry system, and to present scientific research fields in budget accounting and corporate accounting in business entities which provide municipal services. The research was based on articles published in the Research Papers of Wrocław University of Economics in 2016. To achieve the objective formulated in such a way, the analysis of literature and logical inference were adopted as research methods. The literature review contributed to presenting new scientific research fields worth investigating and analyzing, in the municipal sector accounting.

  • Issue Year: 10/2020
  • Issue No: 3
  • Page Range: 151-160
  • Page Count: 10
  • Language: English