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Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government

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  • Magdalena Kowalczyk
  • Josette Caruana

Abstract

This study taps into the knowledge of practitioners who have hands-on experience of public sector accounting at the local government level. As the public sector and public services are developing by progressively reducing bureaucracy and focusing on improving efficiency and effectiveness, accounting practices should also evolve to meet these challenges. This article demonstrates the importance of involving experienced local government officials in discussions that include changes in accounting practices. Their feedback would enhance the value added of suggested changes, by decreasing the risk that new methods are not applicable or not practical and end up being only ceremonial in nature.

Suggested Citation

  • Magdalena Kowalczyk & Josette Caruana, 2023. "Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government," Public Money & Management, Taylor & Francis Journals, vol. 43(7), pages 689-698, October.
    • Handle: RePEc:taf:pubmmg:v:43:y:2023:i:7:p:689-698
    DOI: 10.1080/09540962.2023.2217702
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