Polish Public Sector Accounting in Transition: The Landscape after Early 1999 Step in the State Redefining

  • Wojciech A. Nowak
  • Barbara Bakalarska


The Polish regime is still under the unique transition from centrally planned economy and monoparty political system to market economy and liberal democracy. During 1998 and early 1999 four important events were happened within The State redefining. All of them were connected with giving Poles more freedom and more responsibility for themselves and with their aspirations to return to the civilization of the West and join NATO and UE. The first was the new structure of local government, the second was the public finance structure reshaping, the third was the health service system reform and the last but not least was the pension system reform. These events triggered changes within public sector accounting system. The paper describes some of these changes and their links with international context.


Local Government Public Sector Public Finance Public Resource Legal Person 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.


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© Springer Science+Business Media Dordrecht 2001

Authors and Affiliations

  • Wojciech A. Nowak
  • Barbara Bakalarska

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