No abstract

In recent years, many studies have been carried out on corporate social responsibility (CSR) reporting by enterprises. However, none of the previous surveys have covered CSR reporting in countries in Western Europe (Spain) and Central Europe (Poland). In our research, we looked for answers to two research questions. The first was aimed at answering whether the industry represented by a given company influenced the number of disclosures in CSR reporting. The second question was to answer whether there were differences between Poland and Spain in the amount of disclosure in CSR reporting. We carried out a statistical analysis of the collected research material, under which we performed non-parametric tests as all of the variables for the distribution were not normal (Shapiro–Wilk test). We performed both the U Mann–Whitney and Kruskal–Wallis tests, which allowed us to answer our questions. The obtained results indicated that enterprises from the fuel and energy sectors as well as the financial industry provided more CSR disclosure than the other industries. There was a significant difference in the number of CSR disclosures between Poland and Spain, where more disclosures in CSR reporting were recorded in Spain.

PurposeThis paper compares governmental accounting and budgeting in two European Union (EU) member states, analysing the developments in each country as to how they “fit” into the EU's harmonization project and the push towards the implementation of accrual accounting compliant with the International Public Sector Accounting Standards (IPSAS).Design/methodology/approachAn explanatory multiple case study is used to describe the structures and changes in governmental systems (accounting and budgetary) in Malta and Poland. The methodology takes a qualitative interpretative approach, examining the underlying legislations and related ministerial publications as secondary sources.FindingsFocusing on the output from financial accounting and budgetary systems, the results illustrate how organizations respond in a different manner to similar institutional pressures. In particular, Poland shows no inclination to adopt the IPSAS, but emerges with a sophisticated budgeting system while Malta is more focused on developing its financial reporting in line with the IPSAS. The theoretical lens highlights that while both countries tend towards pragmatic legitimacy, Poland appears more inclined towards exchange legitimacy, and Malta is more subject to influence legitimacy.Research limitations/implicationsAt a practical level, this study should be read by public sector accounting standard setters. It illustrates how EU member states are engaging with the IPSAS, emphasizing the ambitious nature of the EU's harmonization project, in spite of the structural legitimacy that the EU institution emanates.Originality/valuePrevious comparative international governmental accounting studies have examined accounting reform processes and developed or applied various theoretical models to try to understand the process. This study looks at the output from such reform processes. The two countries are seemingly experiencing the same type of pressures exerted by the demands of EU membership. However, the translation of the same external macro-forces at macro-level to micro (organizational)-level results in different compliance with the desired harmonization of governmental accounting systems.

Beata Dratwińska-Kania: Teoretyczne problemy sprawozdawania o ryzyku Dawid Garstecki: Czy rachunkowość społecznej odpowiedzialności zasługuje na miano paradygmatu? .

Changes in the approach to public finance management have resulted in the implementation of the New Public Management (NPM). In order to introduce the assumptions of the NPM, it was necessary to introduce many changes to the public finance sector, including public finance accounting. The changes contributed to the development of financial reporting. Once again, as in the case of a profit and loss account, it resulted in changes to the register of operational costs. The costs are of critical importance to the functioning of the unit as they determine its economic efficiency. The aim of this study is to present the issue of costs management in local governments. The study is based on a literature review and examination of documents. The object of this study is local governments and their operational costs. The article is divided into three parts. The first part describes costs by type and their importance in the operation of the unit. The second part presents function-based costing and the possibility of using it in unit management. The last part gives an example of using a preliminary cost analysis by type and benchmarking in unit management.