Public financial management

Sześciło, Dawid

doi:10.4324/9780429286452-16

Cited by 2 publications

(2 citation statements)

References 1 publication

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“…Stało się tak pomimo uwag, kierowanych podczas procesu legislacyjnego 30 , jak i wcześniejszego sformułowania w doktrynie bardziej koherentnych propozycji regulacji ustawowej tej materii. Na uwagę zasługują tu w szczególności koncepcje, zaprezentowane przez D. Sześciło 31 . Przedstawione propozycje, w tym -umieszczenie regulacji takiego "quasi-referendum" w ustawie o referendum lokalnym, choć opatrzone zastrzeżeniem o ich wstępnym charakterze, mającym stanowić "punkt wyjścia do dyskusji i dalszych modyfikacji" 32 , jawią się jako dojrzalsze niż wprowadzone później przepisy.…”

Section: IIIunclassified

Problemy konstrukcji prawnej budżetu obywatelskiego

Góraj

2023

ppk

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The article subjected the regulation of the participatory budget to a critical analysis as internally contradictory and controversial (including constitutional doubts). It pointed out some resulting paradoxes and discrepancies between practice and jurisprudence in fundamental issues: the eligible participants and the permissibility of using specific personal data. Because such a state of affairs is unacceptable in a democratic legal state and attempts to resolve it through interpretative means have not yielded satisfactory results, selected arguments for providing participatory budgeting with new legal framework are presented. It also highlighted some benefits that could arise from regulating the participatory budget within electoral law (as a distinct type of local referendum) and proposed in an outline some specific solutions.

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Section: IIIunclassified

Problemy konstrukcji prawnej budżetu obywatelskiego

Góraj

2023

ppk

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“…Rahayu et al, (2018) defined financial management as a form of administrative activity that starts from planning, recording, supervising and making certain responsibilities to entities at a certain time. In addition, in the context of financial management of public funds, it is defined as a collection of laws, regulations, systems and accountability processes (Sześciło 2020). Thus, the definition of financial management is a process in which all fund management administrative activities involve planning and accountability of funds.…”

Section: Introductionmentioning

confidence: 99%

Financial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Exploration

Fitria

Diyanti

Bone

2022

Jurnal Ilmiah Akuntansi dan Bisnis

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The pandemic of Covid-19 influences the behaviour of worship places in doing their accountability. Indeed, it is difficult to trace the truth of the source and amount of the donated funds. The study's objective is to explore the accountability mechanisms of places of worship by exploring them in the context before and during the COVID-19 pandemic. The study is also to explore the religiosity and humanistic side of financial managers in running their duties at the mosque. This research is qualitative research using a phenomenological approach with semi-structured interview methods. This study found that accountability before and during the pandemic has a similar practice in terms of financial accountability. Interestingly, an increasing source of funds was found during the pandemic. There is additional shopping for Wi-Fi to support the mosques’ activities. The accountability of mosque financial management consists of religious (self-connection with God) and humanism (honest, trusting and responsible). Keywords: accountability, covid-19 pandemic, mosque, religiosity, humanist

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Public financial management

Cited by 2 publications

References 1 publication

Problemy konstrukcji prawnej budżetu obywatelskiego

Problemy konstrukcji prawnej budżetu obywatelskiego

Financial Management Accountability of Mosque in Covid-19 Pandemic: The Religious and Humanist Side Exploration

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