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The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government

Author

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  • Monika Wakuła

    (Siedlce University of Natural Sciences and Humanities, Poland)

Abstract

Currently units of the territorial government function in a quickly changing environment. To be able to survive and work in accordance with their mission, they must undertake a wide range of decisions concerning finance management. In order to do it accurately and minimise the risk of a badly made decision, people responsible for the management should have access to full and reliable information. The information derives from the accounting system and in particular from its last stage - reporting. The aim of the article is an attempt to find the answer whether accounting and reporting applied in basic units of the local government provides essential information to make appropriate decisions, especially the financial ones. To fulfill the goal, the analysis of literature and legal acts was conducted. In addition, empirical studies were carried out in communes of Siedlce- subregion and Ostrołęka subregion.

Suggested Citation

  • Monika Wakuła, 2020. "The importance of accounting and reporting in the process of finance management in a basic unit of the territorial government," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 1996-2011, March.
    • Handle: RePEc:ssi:jouesi:v:7:y:2020:i:3:p:1996-2011
    DOI: 10.9770/jesi.2020.7.3(37)
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    References listed on IDEAS

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    1. Najiba El Amrani El Idrissi & Ilham Zerrouk & Naoual Zerrari & Salvatore Monni, 2020. "Comparative study between two innovative clusters in Morocco and Italy," Insights into Regional Development, VsI Entrepreneurship and Sustainability Center, vol. 2(1), pages 400-417, March.
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    More about this item

    Keywords

    reporting; accounting; commune; management;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M48 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Government Policy and Regulation

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