Performance budgeting has been functioning in Poland for almost twelve years now and it still can be said that it is a challenge for the entire sector. So far many countries have attempted to implement it, proposing a transition from the traditional budget to the performance budgeting. It should be noted that this also causes a change in thinking which does not come too easily, especially in case of managing public administration. In addition, the performance budgeting is a key element of the management system. The purpose of this paper is to show that the replacement of traditional budget with performance budgeting is desirable in public administration. It would lead to the improvement of the quality of state management and as a tool it would allow to effectively monitor and evaluate the results and efficiency of budgetary funds administrators. The performance budgeting is a tool for public governance management. The applied research methods are the method of critical analysis of literature studies and the analysis of the advantages of drawing up a task-based budget in relation to the traditional budget in managing the public finances unit. These methods will be presented in the context of their suitability to demonstrate that it is necessary to convert the traditional budget into a budget in a task setting, in public administration. The basic hypothesis is the assumption that the use of a task-based budget will lead to improvement in the quality of state management, and as a tool it will allow effective monitoring and evaluation of the results and effectiveness of budget part managers.
This paper examines whether it is possible to shape trait professional skepticism of accounting students through undergraduate and graduate university programs. Using Hurtt’s Professional Skepticism Scale (HPSS), we surveyed 432 students of the Poznań University of Economics, who follow either one of the accounting programs or the management program. Comparing the mean scores of first-year undergraduates from each program, who have been studying only for two weeks (initial level of skepticism), with the mean scores of the final-year students as proxies for the entry-level auditors (audit assistants), we calculated the change in the mean scores of students’ trait skepticism over four years of study. The results show that only the ACCA-accredited (Association of Chartered Certified Accountants) accounting program significantly increased the level of trait skepticism of the accounting students in comparison to the control group and students who followed the standard accounting program. The robustness analysis shows that independent variables, such as age, the future job that subjects wish to occupy, and the length of professional experience, have no significant impact on the results obtained. However, that both gender and professional experience have a significant impact on the mean scores may be considered as variables supporting the change of professional skepticism within the four years of study.
In the contemporary economic reality and organization’s activities aiming at effectiveness and efficiency of functioning, a lot of significance is attached to a financial audit as an important instrument for protecting the organization against the risk factors. The aim of this article is to present theoretical and practical (on the basis of the examined example) aspects concerning the (internal) financial audit in the organization within the context of its assessment of the exposure to risk. The applied research methods are based on the method of conceptual analysis of the literature on the examined field, as well as on the case study of the auditing task. The results of the performed analyses and examinations allow to state that the financial audit constitutes an effective tool for protecting the organization against internal, as well as external risks.
Nowadays, the importance of activities for the protection of the environment is growing. This approach has a major impact on the current energy and mining policy in Poland. On the one hand, the energy policy has imposed several restrictions to which the Polish economy will have to adapt; on the other, however, it raises great social opposition from professional groups that will be at risk of changing or losing their jobs and income, which implies extensive restructuring processes. These processes involve the decarbonisation of the economy and include, among others: sustainable production and consumption, sustainable municipal management and high quality of life in the city, waste management, sustainable transport, and energy management. The aim of the article is to indicate the importance of investment outlays and costs incurred when purchasing alternative fuels that would replace hard coal in Poland. It is part of the process of adjusting to the requirements of the new energy policy adopted by Poland as an EU member. In order to ensure energy security by abandoning coal mining, disproportionately high investment outlays for such a transformation would have to be incurred, as well as significant resources that would have to be allocated in the future to the purchase of alternative fuels. The result of the scenario methods used is the proposition of the proprietary RCAES index, which is to facilitate the transition from fossil fuels to alternative fuels, which the authors will fill in the gap existing in this area.
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