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TYPES OF BOOKKEEPING
Industry organizations and business support/business environment institutions
1. ABSL (Association of Business Service Leaders) is the leading industry organization, bookkeeping samples representing the sector of modern business services in Poland and gathering companies active in that field (approximately 90 foreign and Polish investors at this time). Organization's mission is strengthening the position of Polish business services sector and increasing investment attractiveness of Poland bookkeeping basics as a leading localization for outsourcing and offshoring projects. Main objectives of ABSL include: enhancing industry dialogue and bookkeeping vs accounting collaboration, developing and deepening cooperation with authorities, strengthening positive image of the sector. ABSL area of interest types of bookkeeping includes
1. National Bank of Poland (NBP) – as the institution supervising bookkeeping pdf the banking system in Poland, it may be interested in information how to do bookkeeping pertaining to activity of the banks in the area objectives of bookkeeping of A&A, e.g. banks offering accounting services as part of maintaining the account, market trends related to changes in prices of accounting services or the informal economy. In general, all the participants of the banking system are interested in quality of financial reporting, as this is the basis on which the most important decisions are made, importance of bookkeeping such as assessment of creditworthiness of current and potential borrowers.
2. Regional Chambers of Audits (RIO) are the body supervising the bookkeeping samples activity of territorial self-government units in scope of financial management and public procurement. They conduct information, instruction and training activity in scope of areas subject to their inspection and supervision. Information about the A&A market are not bookkeeping basics directly within RIOs’ scope of interest, although it may be used indirectly to determine the mode of cooperation with financial services of territorial self-government units (TSGUs), bookkeeping vs accounting planning and implementation of supervision and inspection activities types of bookkeeping (e.g. quality and correctness of TSGU budget execution reports, which are audited by RIO, depends in part on numbers and quality of education of the accountants, while in turn correct implementation of tasks and spending the funds in compliance with the law are supported by functioning of the internal audit as well as numbers, level of education and experience of internal auditors).
3. Financial Supervision Authority (KNF) as the body supervising the financial bookkeeping pdf market is supposed to ensure proper operation of that market, its stability, security and transparency, confidence in financial markets, as well as ensure protection of interests of market participants. Implementation of the above requirements is clearly linked to the quality of work of financial and accounting services of objectives of bookkeeping entities participating in the financial market, auditors controlling that market and quality of accounting services offered by financial institutions. Therefore, it would seem that from the perspective of KNF important information would pertain to accountants and auditors of market participants, importance of bookkeeping as well as to involvement of financial institutions in market of accounting services (e.g. providing accounting services within the framework of banking services). 4. Audit Oversight Committee – an independent collegial body of public administration executing public oversight over: practicing the profession of a statutory auditor, activity of entities authorized to audit financial statements, as well as activity of the National Chamber of Statutory Auditors (KIBR); it is a direct stakeholder in how to do bookkeeping scope of data and information about operation of, first and foremost, of auditing services market – in the sense of both receiving such information from other entities and providing it.
1. Tertiary schools offering such majors as: economics, finance and accounting, management and related areas, are stakeholders of A&A market due to the need to adapt their educational offering to the needs of the labor market; interest that tertiary schools take in trends existing on the market for accounting and auditing services shows in, among other things, establishing links with the entities in the economy, and as a result e.g. new study majors emerge, including postgraduate, aligned with expectations of the employers; cooperation with certifying institutions, providing opportunities to gain specific levels of qualifications within the framework of tertiary studies, etc.
2. Training institutions and companies – trends on the A&A services market may indicate areas of potential for training institutions, in scope of training courses proposal (including professionals), professional development and other educational initiatives; based on available information, training companies may also plan their activities and development strategies, including e.g. entering into cooperation with a certifying institution, assuming, that the company has adequate capacity and meets the requirements of such institutions.
3. Superintendents of education are bodies of government administration; on behalf of the voivod they provide pedagogical oversight over public and non-public schools (including secondary schools with economic profile). They are responsible, among other things, for implementation of educational policy of the state and cooperate with the bodies of territorial self-government in scope of creation and implementation of regional and local educational policy, in line with educational policy of the state. Such policy should, among other things, take into consideration the needs of the labor market in scope of accounting and auditing professions. Awareness of educational needs in scope of economics and finance (on different levels of education) among the superintendents of education seems to be key for giving proper rank to this kind of issues in teaching curricula as well as appropriate education and professional development of teachers of economics related majors.
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