Open AccessFinancial information in the management of the local gov-ernment unit
Author(s) -
Monika Wakuła
Publication year - 2018
Publication title -
scientific journal of the military university of land forces
Language(s) - English
Resource type - Journals
eISSN - 2545-0719
pISSN - 2544-7122
DOI - 10.5604/01.3001.0013.0733
Subject(s) - scope (computer science) , accounting information system , order (exchange) , government (linguistics) , process (computing) , function (biology) , management information systems , financial management , cost accounting , information system , computer science , adaptation (eye) , business , process management , unit (ring theory) , information management , risk analysis (engineering) , knowledge management , accounting , finance , engineering , linguistics , philosophy , physics , mathematics education , mathematics , optics , evolutionary biology , electrical engineering , biology , programming language , operating system
Changes occurring in the conditions under which local government units function require the adaptation of the type, scope and frequency of information provided that is used in decision-making processes. In business entities, relevant information used in management is provided by the accounting department and in particular its last stage of reporting. The current accounting system of territorial self-government units is simplified and directed towards the implementation of budgetary tasks and the maintenance of budgetary disci-pline. Accordingly, the information contained in those companies' reports is incomplete and insufficient for management purposes. Therefore, it would be necessary to transform this system in order to improve the use of information generated in the management process.