Modelling public sector accounting on private sector practices: the perspectives of practitioners in Polish local government.

This study taps into the knowledge of practitioners who have hands-on experience of public sector accounting at the local government level. As the public sector and public services are developing by progressively reducing bureaucracy and focusing on improving efficiency and effectiveness, accounting practices should also evolve to meet these challenges. This article demonstrates the importance of involving experienced local government officials in discussions that include changes in accounting practices. Their feedback would enhance the value added of suggested changes, by decreasing the risk that new methods are not applicable or not practical and end up being only ceremonial in nature. This article explores the perspectives of government accounting practitioners about how far public sector accounting should follow in the footsteps of private sector accounting practices. Accounting practitioners in Polish local government have been facing changes to introduce more 'modern' accounting practices for around 15 years. The authors reveal practitioners' scepticism underlying the introduction of some doctrines of New Public Management related to accounting. While supporting the accrual accounting principle, the more experienced practitioners appeared more doubtful about the utility of accrual accounting practices in the complex local government scenario. [ABSTRACT FROM AUTHOR]