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Author
Jaworska Elżbieta (Zachodniopomorski Uniwersytet Technologiczny w Szczecinie)
Title
Rola zawodowych księgowych w przedsiębiorstwach społecznie odpowiedzialnych
Conception and Directions of Using DEA Method to Measure the Efficiency of Local Governments - Selected Aspects
Source
Finanse, Rynki Finansowe, Ubezpieczenia, 2016, nr 2 (80) Cz.2, s. 123-131, rys., tab., bibliogr. 24 poz.
Issue title
Rachunkowość w zarządzaniu jednostkami gospodarczymi
Keyword
Księgowy, Małe i średnie przedsiębiorstwa, Społeczna odpowiedzialność biznesu, Raportowanie, Sprawozdawczość finansowa
Accountant, Small business, Corporate Social Responsibility (CSR), Reporting, Financial reporting
Note
streszcz., summ.
Abstract
Cel - identyfikacja roli osób zawodowo zajmujących się rachunkowością z perspektywy koncepcji społecznej odpowiedzialności przedsiębiorstwa (CSR). W związku z tym ukazano udział rachunkowości w realizacji idei CSR. Omówiono także obszary i zakres zadań wykonywanych przez specjalistów z rachunkowości na potrzeby implementacji strategii społecznej odpowiedzialności, w tym także w małych i średnich przedsiębiorstwach. Wskazano również kierunki jej zmian. Metodologia badania - artykuł opiera się na studiach literaturowych, wykorzystano metodę analizy źródeł, rozumowania dedukcyjnego i indukcyjnego. Wynik - artykuł koncentruje się na określeniu roli specjalistów z rachunkowości we wdrażaniu idei społecznej odpowiedzialności w przedsiębiorstwie. Oryginalność/Wartość - artykuł zawiera wyniki analizy roli specjalistów z rachunkowości oraz realizowanych przez nich zadań w świetle społecznej odpowiedzialności przedsiębiorstwa, a także kierunki jej zmian. (abstrakt oryginalny)

Purpose - the main aim of this article is to present the idea of non-parametric DEA (Data Envelopment Analysis) method, as well as to indicate the direction of using this method in measuring the effectiveness of the local governments in Poland. Design/Methodology/Approach - the methods used to attain the objective included the analysis of literature concerning the subject and the induction and deduction methods. The main indicators of the basic CCR model functioning in the framework of the DEA method used to measure the efficiency of the entities were presented and discussed. The concept of using DEA method referred to local governments in Poland. Findings - the conducted research showed that DEA is a complex method, which allows to obtain useful information about the effectiveness of the activity of an entity, although its use can be laborious. Due to the fact that it allows to assess the effectiveness of the entity, it can be also used for the implementation of management control. Originality/Value - the article is a review of the literature in the subject area, and its content is a synthetic summary of the concept and the scope of the DEA method. The article can provide a theoretical basis for the application of this method in practice by local governments. (original abstract)
Accessibility
The Main Library of the Cracow University of Economics
The Library of Warsaw School of Economics
The Library of University of Economics in Katowice
The Main Library of Poznań University of Economics and Business
The Main Library of the Wroclaw University of Economics
Szczecin University Main Library
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Bibliography
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ISSN
2450-7741
Language
pol
URI / DOI
http://dx.doi.org/10.18276/frfu.2016.2.80/2-13
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