Katowice, Poland

Budget Accounting and Modern Public Financial Management

Rachunkowość budżetowa i nowoczesne zarządzanie finansami publicznymi

Language: Polish Studies in Polish
Subject area: economy and administration
Accounting
Accounting or accountancy is the measurement, processing, and communication of financial information about economic entities such as businesses and corporations. The modern field was established by the Italian mathematician Luca Pacioli in 1494. Accounting, which has been called the "language of business", measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators. Practitioners of accounting are known as accountants. The terms "accounting" and "financial reporting" are often used as synonyms.
Financial Management
Financial management refers to the efficient and effective management of money (funds) in such a manner as to accomplish the objectives of the organization. It is the specialized function directly associated with the top management. The significance of this function is not seen in the 'Line' but also in the capacity of the 'Staff' in overall of a company. It has been defined differently by different experts in the field.
Management
Management (or managing) is the administration of an organization, whether it is a business, a not-for-profit organization, or government body. Management includes the activities of setting the strategy of an organization and coordinating the efforts of its employees (or of volunteers) to accomplish its objectives through the application of available resources, such as financial, natural, technological, and human resources. The term "management" may also refer to those people who manage an organization.
Modern
Modern may refer to:
Public
In public relations and communication science, publics are groups of individual people, and the public (a.k.a. the general public) is the totality of such groupings. This is a different concept to the sociological concept of the Öffentlichkeit or public sphere. The concept of a public has also been defined in political science, psychology, marketing, and advertising. In public relations and communication science, it is one of the more ambiguous concepts in the field. Although it has definitions in the theory of the field that have been formulated from the early 20th century onwards, it has suffered in more recent years from being blurred, as a result of conflation of the idea of a public with the notions of audience, market segment, community, constituency, and stakeholder.
Management
In the past the man has been first; in the future the system must be first. This in no sense, however, implies that great men are not needed. On the contrary, the first object of any good system must be that of developing first-class men.
Frederick Winslow Taylor (1911) Principles of Scientific Management. p. 2
Management
You manage things, you lead people. We went overboard on management and forgot about leadership. It might help if we ran the MBAs out of Washington.
Grace Hopper (1987), quoted in "The Wit and Wisdom of Grace Hopper" by Philip Schieber, OCLC Newsletter, No. 167 (March/April 1987)
Accounting
These experiences are not 'religious' in the ordinary sense. They are natural, and can be studied naturally. They are not 'ineffable' in the sense the sense of incommunicable by language. Maslow also came to believe that they are far commoner than one might expect, that many people tend to suppress them, to ignore them, and certain people seem actually afraid of them, as if they were somehow feminine, illogical, dangerous. 'One sees such attitudes more often in engineers, in mathematicians, in analytic philosophers, in book keepers and accountants, and generally in obsessional people'.
The peak experience tends to be a kind of bubbling-over of delight, a moment of pure happiness. 'For instance, a young mother scurrying around her kitchen and getting breakfast for her husband and young children. The sun was streaming in, the children clean and nicely dressed, were chattering as they ate. The husband was casually playing with the children: but as she looked at them she was suddenly so overwhelmed with their beauty and her great love for them, and her feeling of good fortune, that she went into a peak experience . . .
Colin Wilson in New Pathways In Psychology, p. 17
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