Open AccessAccounting perspective on the budgets of Częstochowa and Dąbrowa Górnicza on the eve of the Second Republic of Poland
Author(s) -
Jolanta Chluska,
Dorota Adamek-Hyska
Publication year - 2018
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0012.1547
Subject(s) - accounting , politics , perspective (graphical) , government (linguistics) , institution , state (computer science) , accounting information system , period (music) , economics , finance , business , public administration , political science , law , linguistics , physics , algorithm , artificial intelligence , computer science , acoustics , philosophy
From the perspective of the period 1918-2018, it is possible to conclude that budget is the most important economic, political and social institution in both the state sector and the self-government sector. Budget related assumptions are major determinants of each municipality’s accounting, from financial planning, through recording to reporting. The article aims to present the informative value of budgets and their structures in 1918 in two selected municipalities, i.e. Częstochowa and Dąbrowa Górnicza. In addition, partial comparative analysis was made of both municipalities’ 1918 budgets and their structures and budgets for the year 2018. Research methods employed in the article are predominantly based on critical analysis of the budgets, relevant reports, partial records and other documents for 1918 and 2018. The analysis comprised materials in the National Archives in Częstochowa and Katowice, in libraries and in digital databases. Fragmentary legal regulations that were binding in the interwar period were analysed along with domestic literature devoted to public finance and budget accounting.