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Issue 14 (2) 2015 pp. 135-147

Beata Sadowska

Uniwersytet Szczeciński

FINANCIAL ACCOUNTING TOOLS OF STATE FORESTSIN THE AREA OF THE INFORMATION NEEDS OF PUBLIC,PRIVATE AND NON-GOVERNMENTAL USERS,IN THE CONCEPT OF SUSTAINABLE FORESTRY DEVELOPMENT

Keywords: accounting tools, cross-sectoral cooperation, information, users, sustainable forest management, State Forests accounting
Abstract:

Sustainable development is a long process in which three systems are balanced: ecological, economic and social. The specific subject of implementing the concept of sustainable development is the State Forests National Forest Holding, which is a multi-function enterprise. At each stage of the implementation of the tasks and objectives of management for sustainable development, the State Forests National Forest Holding needs a lot of current and accurate information. The information is being generated by the accounting system (financial or management). The main objective of the study is to identify effective accounting tools that will generate useful information for the purpose of cross-sectoral cooperation. The author has attempted to answer the following questions: 1. What accounting subsystem dominates in the State Forests? 2. Does this subsystem generate ex post information for the purposes of reporting and control, and also ex-ante information for the need of forecasting and strategic planning? The study identifies a specific objective: “need for greater involvement of accounting tools as a source of information for different groups of users in relation to the intersectoral cooperation”. During the research, the following methods were used: literature analysis, methods of induction and deduction, analysis and synthesis of phenomena results, individual in-depth interviews. The layout and content of the study was subordinated to the realization of the goals and verification of the thesis.

pub/.pdf Full text available in english in Adobe Acrobat format:
http://www.forestry.actapol.net/pub/5_2_2015.pdf

http://dx.doi.org/10.17306/J.AFW.2015.2.13

For citation:

MLA Sadowska, Beata. "Financial accounting tools of State Forestsin the area of the information needs of public,private and non-governmental users,in the concept of sustainable forestry development." Acta Sci.Pol. Silv. 14.2 (2015): 135-147. http://dx.doi.org/10.17306/J.AFW.2015.2.13
APA Sadowska B. (2015). Financial accounting tools of State Forestsin the area of the information needs of public,private and non-governmental users,in the concept of sustainable forestry development. Acta Sci.Pol. Silv. 14 (2), 135-147 http://dx.doi.org/10.17306/J.AFW.2015.2.13
ISO 690 SADOWSKA, Beata. Financial accounting tools of State Forestsin the area of the information needs of public,private and non-governmental users,in the concept of sustainable forestry development. Acta Sci.Pol. Silv., 2015, 14.2: 135-147. http://dx.doi.org/10.17306/J.AFW.2015.2.13
Streszczenie w języku polskim:
http://www.forestry.actapol.net/tom14/zeszyt2/streszczenie-5.html