Scientific Research Fields in Accounting of Municipal Sector Entities
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Abstract
Accounting in the municipal sector is an important and up-to-date issue. The objective of the article is to analyse and present theoretical determinants of accounting in the municipal sector as an industry system, and to present scientific research fields in budget accounting and corporate accounting in business entities which provide municipal services. The research was based on articles published in the Research Papers of Wrocław University of Economics in 2016. In order to achieve the objective formulated in such a way, the analysis of literature and logical inference were adopted as research methods. The literature review contributed to presenting new scientific research fields worth investigating and analysing related to the municipal sector accounting.
Keywords: accounting, budget accounting, municipal sector, scientific research
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