Accounting of Municipal Sector Entities in Polish Scientific Articles

Abstract

Purpose: The thesis of study states that, the issues of accounting of municipal sector entities are not often described in Polish scientific articles. The aim of article is to present areas of research in field of budget accounting and enterprise accounting of entities that provide municipal services. Design/Methodology/Approach: To achieve goal formulated in this way, literature analysis, analysis of published scientific works and logical inference were adopted as research methods. The research was based on articles presented in BazEkon, which were published in years 2016 - 2020. Findings: Municipal sector entities meet needs of society in provision of goods and services, such as: water, heating, municipal waste disposal, public transport, sewage disposal, electricity, heat and gas supplies. They measure, evaluate, record and control their activities. These activities are reflected in accounting system of these entities. Municipal sector accounting is an important and topical issue. Practical Implications: The literature review and own research contributed to presentation of new areas of research worth scientific deliberations and analysis in area of municipal sector accounting. Originality/Value: According to authors, this issue is extremely important due to involvement of municipal sector in implementation of sustainable development goals, provision of goods and services with respect for natural environment and implementation of tasks in accordance with expectations of local society.