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Purpose – the main objective of this paper is to unfold the cognitive patterns and models developed for local government authorities financial information in the US, and their potential universality. Design/Methodology/Approach – the general mode is of descriptive-analytical nature. As the specific point of time for descriptions and analyses, the year 2005 has been chosen, i.e. the first full year of the presence of Poland within the European Union structures, and the starting point for the contemporary evolution of Polish accounting within Western World. As research tools, the approaches of the contingency theory of organizations and the enterprise governance framework have been used. Objectives and models for local government authorities general financial information have been conceived through the lens of local government financial reporting. Findings – consequently, it can be stated that within the American picture of the world, this kind of reporting is oriented towards stakeholders not-in-power to execute individually information on entity’s states and performance, and is guided by accountability and decision-making usefulness. It should be pointed that within Polish picture of the world, this kind of reporting is mainly oriented towards stakeholders in-power to execute individually information on entity’s states and performance, and accountability and decisionmaking usefulness is guided by two perspectives, i.e. political perspective and economic perspective. The political perspective covers a local government budget, and the economic perspective covers local government entities management, especially financial management. The objectives and models – and the way of their establishing and regulating – for the American picture of the world have been presented. Originality/Value – there is a lack of comparative researches that undertakes the question of Anglo-American financial reporting models universality. This paper contributes to narrowing the gap. The reached results seem to testify for the considerable level of the universality of American approaches and models, and are of especially overtone in the context of expected European Public Sector Accounting Standards (EPSAS).

zeszyty naukowe wydziału nauk ekonomicznych i zarządzania uniwersytet szczeciński. finanse, rynki finansowe, ubezpieczenia/zeszyty naukowe. finanse, rynki finansowe, ubezpieczenia

The structure of local government financial information systems: the case of very early XXI century US