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Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector's accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem. The main research objectives of this article are the following: - to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs); - to identify the information needs of the LGEs' managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes; - to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs. This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector. ; Rozrost sektora publicznego i postępujący w nim kryzys wartości przyczyniły się do podjęcia w wielu krajach głębokich reform tego sektora, bazujących na paradygmacie menedżerskiego i rynkowego stylu zarządzania, które zyskały miano New Public Management – NPM. Wdrożenie i skuteczne wykorzystanie koncepcji zarządzania jednostkami sektora publicznego, bazującej na dobrych praktykach zarządzania organizacjami biznesowymi, wymaga implementacji odpowiednich narzędzi rachunkowości zarządczej wpierających procesy zarządcze. Główne cele badawcze przyjęte przez autorów tego artykułu obejmują: - identyfikację metod i narzędzi rachunkowości zarządczej stosowanych aktualnie przez kierowników badanych jednostek samorządu terytorialnego; - analizę potrzeb informacyjnych kierowników i pracowników jednostek samorządu terytorialnego w obliczu wdrażania i stosowania systemu kontroli zarządczej, - ocenę przydatności, adekwatności i skuteczności systemu pomiaru dokonań stosowanego przez jednostki samorządu terytorialnego w Polsce, a także stopnia spełnienia przez niego wymogów prawnych, w kontekście założeń systemu kontroli zarządczej oraz koncepcji NPM. Badanie zostało przeprowadzone w formie wywiadu - ankiety audytoryjnej, skierowanej do 45 respondentów reprezentujących jednostki samorządu terytorialnego. Uzyskane rezultaty potwierdzają, iż system pomiaru dokonań stosowany przez jednostki samorządu terytorialnego w Polsce jest wynikiem silnego oddziaływania instytucjonalnego na system zarządzania tymi jednostkami i nie jest przydatny dla kierowników i pracowników tego sektora, a także nie spełnia wymagań stawianych przez założenia koncepcji NPM.

Ways to make the public sector more effective and efficient have been vigorously discussed for more than thirty years by practitioners and researchers all over the world. Public sector reforms drawing on the paradigm of an entrepreneurial and market style of management are called New Public Management (NPM). However if the concept of managing public sector entities according to the best management practices in the private sector is to be implemented and used effectively, the necessary management-aid tools must be introduced. This particularly applies to the public sector's accounting system oriented to external reporting, to which needs to be added a management accounting subsystem with cost accounting and budgeting based on responsibility accounting and a measurement, evaluation, and performance reporting subsystem. The main research objectives of this article are the following: - to identify the management accounting methods and tools currently used by the managers of sampled local government entities (LGEs); - to identify the information needs of the LGEs' managers and personnel related to the implementation and application of a management accounting system, and to find out what accounting methods and tools they would like to have at their disposal to improve management processes; - to evaluate the usefulness, adequacy and effectiveness of performance measurement systems used in LGEs. This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector. ; Rozrost sektora publicznego i postępujący w nim kryzys wartości przyczyniły się do podjęcia w wielu krajach głębokich reform tego sektora, bazujących na paradygmacie menedżerskiego i rynkowego stylu zarządzania, które zyskały miano New Public Management - NPM. Wdrożenie i skuteczne wykorzystanie koncepcji zarządzania jednostkami sektora publicznego, bazującej na dobrych praktykach zarządzania ...

This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey) and qualitative research (laboratory test). The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs' financial statements in the donation process and that non-financial information plays greater role for donors in making decisions to give charitable donations. The most important information is the organization's goals and descriptions of its projects. At the same time, many donors stated that they donated under the influence of people they knew. This article fits into the scope of world research on PBOs and uses the concept of civil society. ; Organizacje pożytku publicznego (OPP) realizują cele głównie niefinansowe, społecznie użyteczne, służące dobru jednostki lub dobru publicznemu. Wyniki finansowe OPP w Polsce pokazują znaczącą nierówność osiąganych przychodów, co oznacza, że darczyńcy stosują określone kryteria w podejmowaniu decyzji, której organizacji dobroczynnej udzielić wsparcia finansowego. Celem badania jest określenie czynników o charakterze finansowym i niefinansowym wpływających na wybór przez darczyńców indywidualnych określonej organizacji nonprofit, którą wesprą finansowo. Metodą badawczą stosowaną dla realizacji postawionych celów jest model ekonometryczny, ankieta oraz eksperyment laboratoryjny. Przeprowadzone badania potwierdziły, że indywidualni darczyńcy w Polsce w niewielkim stopniu wykorzystują sprawozdania OPP. Przyczyną takiego stanu jest m.in. zbyt duża zawartość informacji w sprawozdaniach i/lub niewiedza darczyńców o miejscu publikacji tych sprawozdań. Z drugiej jednak strony duża część uczestników badania wykazała zainteresowanie danymi finansowymi i wynikami niefinansowymi OPP w celu podjęcia decyzji.

This study is aimed at determining how the financial data of public benefit organizations (PBOs) affects donations received by them and if the donors use financial and non-financial information in order to donate. In order to achieve our aim we used different methods of research: quantitative research (econometric model and survey) and qualitative research (laboratory test). The research allowed us to draw the conclusion that Polish donors make very limited use of PBOs' financial statements in the donation process and that non-financial information plays greater role for donors in making decisions to give charitable donations. The most important information is the organization's goals and descriptions of its projects. At the same time, many donors stated that they donated under the influence of people they knew. This article fits into the scope of world research on PBOs and uses the concept of civil society.

The aim of this article is to examine whether the financial information predominant in the statements drawn up for donors by Public Benefit Organisations (PBO) are used by the former when choosing the organisation to transfer 1% of their income tax too. The objective is implemented by conducting a survey among individual donors in Poland. The obtained results show that donors take the decision to support a given organisation with 1% of their income tax to little extent relying on financial information. However, one of the greatest limitation of the study was the structure of the sample that consisted of only 236 persons. The results of studies can help the legislator to develop reporting standards for PBOs and can help PBOs to create achievement measurement systems. The research is trying to identify the information and financial indicators that would be understandable to the majority of Polish taxpayers and whose publication would make it possible to compare those organisations with each other. It is important because, in majority of post-communist countries, there are currently no clearly defined rules and indicators according to which one could evaluate PBOs.DOI: http://dx.doi.org/10.5755/j01.ss.90.4.14261

Abstract
An increasing influence of families in firms is associated with lower professionalisation. A less professionalized firm might not be able to exploit the benefits of elaborate accounting functions that are fundamental for effective decision-making and control. Yet, it is unclear to date if higher family influence leads to less differentiated and professionalized accounting functions and hence less effective decision-making and control. We test this proposition based on survey data with Bayesian regressions and interaction effects. We find evidence that the impact of family on professionalisation is particularly pronounced in smaller firms, and the effect decreases with the firm's size. This indicates that family influence and professionalisation have more significant impact on the use of accounting instruments and less impact on the differentiaiton of accounting functions, except for smaller family firms.

The paper uses the phenomenon of isomorphism to present the similarities and differences in the use of management accounting information by managers in Poland and Romania. In order to analyze the set of data obtained from the conducted survey, cluster analysis and descriptive statistics have been applied. The studied managers use mainly management accounting information for planning and control tasks (budgeting) and less for formulating strategy and decision making. In their work, they rather apply financial data than nonfinancial indicators. The findings confirm that management accounting in both countries is strongly influenced by the mechanisms of coercive, normative and mimetic isomorphism connected with their specific economic and political development.