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PiotrBednarek
APPLICATIONOFMANAGEMENTACCOUNTINGTECHNIQUES
INLOCALGOVERNMENTS
Summary:Thisarticlereferstotheproblemoftheuseofmanagementaccountinginlocal
governments.Theauthoranalysesnotonlyexistingaccomplishmentsinthisfieldwhichwere
describedintheliteraturebuthealsotriestobringbackactualorpotentialutilizationof
themanagementaccountinginstrumentstothespecificcontextinwhichlocalgovernments
function.Themeaningofnewtrendsinlocalgovernmentswasstressedinthearticle,
consistinginturningtonewpublicmanagementandcreatingpseudo-marketsforthedeliveries
ofpublicservices.Itwasshowedonconditionsdecisiveaboutthesuccessinapplyingthe
instrumentsofmanagementaccountinginlocalgovernments.Finallyitwasdeterminedwhat
themanagementaccountingtechniquescanbeusedinthemainareasofthemanagementin
localgovernments.
Keywords:managementaccounting,newpublicmanagement,localgovernment.
