Spravodlivosť v organizáciách verejnej správy

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Eliška Župová et al.

Research into justice in public administration organizations has not yet been conducted in Slovakia, not even in the scope of respondents addressed. Therefore, we consider the project cross-sectional, current, and beneficial for deeper exploration of this area.

The project is designed as interdisciplinary, combining insights from legal perspectives in defining justice from labor law aspects, psychological and ethical evaluations of fairness levels, and knowledge from public administration management fields.

The inspiration for selecting this topic stems from its academic relevance, confirmed by both domestic and international studies, as well as its public relevance, where laypeople most intensely perceive justice/injustice in relation to remuneration and appropriate labor-law conditions – exemplified by teachers’ strikes (2003, 2006, 2016), nurses’ strikes (2003, 2006, 2012, 2016), ŽSR employees’ strikes (2003), and doctors’ strikes (2011).

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Výzva a riziká spoločnosti v 21. storočí

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Gabriel EštokGabriela SzabariováMatúš Béreš (eds.)

Presented publication is an outcome from the scientific conference for students and young scientists that took place on 12th and 13th May 2016 at the Department of Political science, Faculty of Arts, Pavol Jozef Šafárik University in Košice. The main aim of the presented is to bring up outcomes of research of young scientists and students from Slovakia, as well as from abroad. Many of the presented papers have become integral part of qualification theses of their authors.

This conference proceedings contains 22 papers in Slovak, Czech and English language thematically creating four different parts.

Papers regarding international relations or issues exceeding a level of state power are dealing with issues of globalization, counterculture, international terrorism, extremism and a role of the EU in the Arctic. Papers dealing with the situation in the Slovak republic and abroad cover reform of security in Slovakia and in Romania, issue of dealing with totalitarian history of the states of the Visegrad group as well as development of funding of education system in Slovakia since 1919. In case of authors focusing on the socio-political situation in Slovakia we can find papers analyzing role of a reeve in city of Košice, first great political conflict during a rule of Vladimír Mečiar in Slovakia, role of Roma population in political environment in Slovakia, but also those concerning local activist or action groups and examining attitude of nursing care students towards euthanasia. The conference proceedings contents also four papers regarding theoretical or philosophical issues.

Their authors focused on topic of social state, social equality, democratic theories and transformation of human nature in “post-human” era.

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Verejná správa v súčasnom demokratickom a...

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Igor PalúšOndrej MitaľVladimíra Žofčinová

Peer-reviewed proceedings from an international scientific conference organized on the occasion of the 20th anniversary of the Faculty of Public Administration at Pavol Jozef Šafárik University in Košice, held on November 15, 2018, in Košice

On November 15, 2018, an international scientific conference titled "Public Administration in a Current Democratic and Legal State" was held at the Faculty of Public Administration of Pavol Jozef Šafárik University in Košice.

This scientific event, attended by more than 60 experts from domestic and foreign universities and faculties, as well as representatives of various institutions from the public administration environment, marked the 20th anniversary of the Faculty of Public Administration. The first part of the conference took place in a plenary session, and the second part continued with discussions in four sections, whose names align with the priority scientific orientation of the faculty's departments. At the plenary session, as well as in the professional sections, many content-rich and thought-provoking presentations were delivered, which undoubtedly contribute to further developing the theory of public administration in general and to developing partial scientific themes addressed by the faculty's departments in particular.

The scientific conference was characterized by a working atmosphere, a cultivated scientific and professional environment, with numerous discussions among participants related to current issues and problems in public administration, as well as formulating proposals for further cooperation in the field of science and education. The Faculty will publish a peer-reviewed scientific proceedings from the conference, which will have two parts due to the large number of active participants. The first part includes three presentations from the plenary session corresponding to the content of contributions that were presented during the discussions in sections guaranteed by the Department of Public Policy and Theory of Public Administration and the Department of Public Law Disciplines. The second part includes two presentations from the plenary session that are content-wise related to the discussions in sections guaranteed by the Department of Social Sciences and the Department of Economics and Public Administration Management.

Thanks are due to all active participants in the scientific conference, as well as those who were involved in its preparation and organization.

prof. JUDr. Igor Palúš, CSc.
 Chairman of the Organizing Committee

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Verejná správa v súčasnom demokratickom a...

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E-book

Igor PalúšOndrej MitaľVladimíra Žofčinová

Peer-Reviewed Proceedings of Contributions from the International Scientific Conference Organized on the occasion of the 20th anniversary of the establishment of the Faculty of Public Administration at Pavol Jozef Šafárik University in Košice, held on November 15, 2018, in Košice.

On November 15, 2018, an international scientific conference titled "Public Administration in the Contemporary Democratic and Legal State" was held at the Faculty of Public Administration of Pavol Jozef Šafárik University in Košice.

This scientific event, attended by more than 60 experts from domestic and foreign universities and faculties, as well as representatives of various institutions from the public administration environment, marked the 20th anniversary of the Faculty of Public Administration. The first part of the conference took place within a plenary session, while the second part continued with discussions in four sections, whose names align with the priority scientific orientation of the faculty's departments. At the plenary session, as well as in the professional sections, many content-rich and inspiring presentations were delivered, which undoubtedly contribute to further developing the theory of public administration in general and to developing specific scientific topics addressed by the faculty's departments in particular.

The scientific conference was characterized by a working atmosphere, a cultivated scientific and professional environment, with numerous discussions among participants related to current issues and problems in public administration, as well as formulating proposals for further cooperation in the fields of science and education. The Faculty is publishing a peer-reviewed scientific proceedings from the conference, which will consist of two parts due to the large number of active participants. The first part includes three presentations from the plenary session corresponding to the content of contributions delivered during the section discussions guaranteed by the Department of Public Policy and Theory of Public Administration and the Department of Public Law Disciplines. The second part includes two presentations from the plenary session that are content-wise related to the discussions in sections guaranteed by the Department of Social Sciences and the Department of Economics and Public Administration Management.

We extend our gratitude to all active participants of the scientific conference, as well as to those who contributed organizationally to its preparation and course.

prof. JUDr. Igor Palúš, CSc.
Chairman of the Organizing Comittee

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Teória a prax verejnej správy

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Jana VolochováLucia Rožová (eds.)

A peer-reviewed collection of contributions from the 4th year of the doctoral students' scientific conference, which took place on February 13, 2019, at the Faculty of Public Administration of Pavol Jozef Šafárik University in Košice, Popradská 66, 040 11 Košice.

The content of the proceedings of the conference consist of contributions presented on scientific conference Theory and Practice of the Public Administration: The Scientific Conference for PhD. Students held by the Faculty of Public Administration University of Pavol Jozef Šafárik in Kosice on 13th of February 2019. The conference proceedings consist of 28 contributions, which are according to its content divided in to the politological, legal and social-economic section.

Participants aimed their contribution on the current professional topics, which are important for the current theory and practice of public administration. Authors in their conference papers also included a number of important observations, opinions, experiences and knowledge. All published contributions provides space for the deeper qualified discussion.

Compilers

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Kompetencie obecnej samosprávy a podiel štátu...

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Martin VernarskýRastislav KrálOndrej MitaľJana Volochová (eds.)

The competences of local self-government units, together with the state's participation in their execution, represent a combination of factors that substantially determine image of contemporary local self-government subsystem in Slovak Republic.

Mentioned combination is not only a model that sets the way for the optimal adjustment of the local self-government functioning, but also represents authentic testimony of the state's attitude to the real importance of local self-government units as decentralized entity of public power.

Conference proceedings have a cross-sectional character. In this sense, the papers are not limited by the views of a single discipline. However, the key contribution of included papers might be a comprehensive view, how to improve actual tensions in local self-government theory and practice, which from the conceptional point of view deals with issues of local self-government units. Moreover, it fulfils the ambition of multidisciplinary scientific analysis focused on the position and competences of the local self-government in the context of an economic, political and legal perspective.

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Zborník publikovaných výstupov z riešenia úlohy...

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Stanislav Konečný (ed.)

Public Administration as a Provider of Public Welfare State Services – Utilizing Foreign Experience for Reforms in the Slovak Republic

The vast majority of these publication outputs are relatively easily accessible to domestic readers, whether in print or electronic form. However, since several key published outputs are less accessible to Slovak readers for various reasons, we decided to reprint at least some of them in their Slovak-language versions in this collection. As all the texts reprinted here underwent proper peer review during their original publication, it was no longer necessary to review their Slovak-language versions again. For each published study, we therefore provide bibliographic details of its original publication, including the names of reviewers, scientific editors, and others.

Compiler

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Public Administration as a Provider of Public...

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Stanislav Konečný

The topic of our research task of the same name VEGA 1/0757/17 was based on the question – and was likewise defined in its approved project – how public administration as one of the providers of public services can act as efficiently as possible in favour of making these services available from the aspect (place of permanent residence) of the citizen.

This can be done with a certain optimality in the structure of public administration, primarily at the local, but also at the supra-local, e.g. regional, level. If, for example, the settlement structure is too disintegrated, or conversely the regional structure is too aggregated (or even too fragmented), various alternative solutions must be sought that are rational and optimal for satisfying citizens and that will not waste public resources.

In this, it is also questionable how the system of state administration authorities and local government authorities is reflected in this structure (in the case of known differences in their operation in both these regimes, or in a regime of delegated performance of state administration), including the conditions of funding these services as public services.

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Rozvoj profesionálnych kompetentností

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Denisa Rovenská

The textbook focuses on development of professional competencies and analyzes fields such as communication, leadership, goal setting, decision making, time management, teamwork, conflict and conflict strategies and stress management.

Particular chapters offer a summary of information needed to build a theoretical framework of the competencies along with various tasks or activities that should motivate to transform gained knowledge to practical level.

The professional competencies need to be developed and maintain in practical level, because this is the only way how to spread potential of knowledge and become truly competent in professional and private life, as well.

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Teória a prax verejnej správy

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Milan DoušaTatiana GmitrováOskar TóthMatúš Vyrostko (eds.)

Peer-reviewed proceedings of contributions from the 5th year of the doctoral students' scientific conference, February 6, 2020

The dynamically evolving contemporary society creates expectations and demands among citizens for public administration to be efficient, reliable, open, professional, and fast. New theories of knowledge, in connection with constant changes, must also include practical application and reflection of these characteristics in the public administration system in practice. For this reason, it is important to pay attention to new approaches from both theoretical and practical perspectives to the application of modern public administration in the conditions of the V4 countries.

Given that public administration is an interdisciplinary scientific discipline that utilizes knowledge from a wide range of scientific fields and thus enables a comprehensive approach to solving problems of modern public administration, the peer-reviewed proceedings of contributions from the doctoral students' scientific conference are divided into three sections: socio-economic, political science, and legal. The sections eruditely respond to current public administration problems from both theoretical and practical perspectives.

PhDr. Milan Douša
Chairman of the Organizing Committee

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Byrokracia verzus vedomostná organizácia v...

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Denisa RovenskáEliška Župová (eds.)

Proceedings of the Scientific Conference Held on November 14, 2019

The presented publication contains contributions oriented towards the environment of public administration organizations, which were presented by the authors in the form of lectures. The contributions focused on the issue of bureaucratic rules applied in various organizational and political processes and on the issue of knowledge organization from different perspectives. The information discussed during the scientific conference contributed to emphasizing the need to address this issue primarily from an interdisciplinary framework. It is precisely the integration of diverse knowledge and experiences from many scientific disciplines that ensures the comprehensiveness of understanding the researched topic in both its breadth and depth.

We would like to express sincere gratitude to the entire scientific committee and all reviewers for their time and willingness to participate in the creation and improvement of this publication.

We are honored to offer readers a collection whose content is interesting and informationally rich, and we also hope that it will inspire further research and create an environment for future stimulating discussions.

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Sociologické aspekty verejnej správy

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Eliška Župová

University textbooks are dedicated to the theoretical issues of sociological aspects for the needs of students in the study program of public administration and the study program of European public administration.

The publication's first chapter focuses on the attention of sociology from the perspective of its subject and its relationship to other scientific disciplines. The second part consists of chapters two to five and is dedicated to the history of sociology and the most significant figures in sociology from its inception to the present, as well as the developmental directions of classical and contemporary sociology. The third area addresses systematic sociology.

From a range of sociological topics, paradigms, and problems, this part of the publication is structured to provide students with fundamental knowledge from selected sociological aspects for their studies.

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Sociálnoprávna ochrana detí a rodiny v...

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Magdaléna HovanováDušan Šlosár

The monograph deals with the issue of social protection of the family, where the basis is a view of the family as a natural part of human and social life. The starting point is provided by the institutes that create and structure it, influence its value orientation, the development of social relations within the family, but also relations to the social environment.

In broader contexts, the monographic treatment of social protection provides the results of transdisciplinary knowledge. It deals with the work of helping professionals with functional and non-functional families and families with special needs. It offers problem solving through tailored methods, techniques, procedures and measures used by various helping professions in the field of social protection and social guardianship.

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TEÓRIA A PRAX VEREJNEJ SPRÁVY (2021)

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Anna Čepelová  - Tomáš Alman (eds.)

A peer-reviewed collection of contributions from the 6th year of the international scientific conference for doctoral students, which took place on March 19, 2021 (online via MS Teams).

Doctoral studies, as the highest level of higher education, prepare students interested in further education to acquire new knowledge and creatively apply it in their future scientific work. Students of doctoral studies actively participate in obtaining new, original scientific results and thus contribute to the development of scientific knowledge in their field.

Doctoral studies play a crucial role in educating top experts. From this perspective, we consider it essential to emphasize creativity and originality in research work, the development of critical thinking, the ability to discuss specific professional problems in broader contexts, and the ability to present achieved results. The Faculty of Public Administration at P.J. Šafárik University in Košice also created space for such professional discussions and presentations of achieved results by organizing the 6th annual scientific conference "Theory and Practice of Public Administration," which took place on March 19, 2021. Public administration is an integral part of every democratic state, influencing each of our lives; therefore, discussing its current issues and familiarizing ourselves with new solutions is necessary. The scientific conference was attended by 33 participants from the Czech Republic, Poland, Ukraine, and Slovakia. The contributions presented focused on current public administration issues from legal, economic, social, and political perspectives.

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Manažment ľudských zdrojov

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Gabriela KravčákováDominika Bernátová

The textbook addresses the issue of Human resource management and is intended for students and professionals. The purpose of the textbook is to present current knowledge about human resource management, a description of personnel processes and characteristics of personnel work methods so that the student can apply them in practice.

Text also focuses on personnel practice in state government institutions. The textbook contains ten chapters. The introductory part deals with the theoretical background and the contribution of human resource management to the organisation's success. Subsequently, individual personnel processes are processed. Attention is also paid to the use of modern technologies and artificial intelligence in personnel processes.

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Teória verejnej politiky

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E-book

Stanislav Konečný

The goal of this monograph is to interpret the context of the emergence of public policy theory and the basic parameters of its subject matter—public interest, actors, and tools—as well as its methodological equipment.

The publication is also a response to the current state of development of public policy and its theory in our context, compared to its development worldwide. Today, when there is not only a very developed theory but also practice of public policy abroad, making it accessible to our readers in its full scope in the form of domestic production is almost impossible, also due to the quantitative parameters of our domestic authorial potential.

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Sociálna ekonomika a sociálne podnikanie

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Lenka Pčolinská

The university textbook "Social Economics and Social Entrepreneurship" presents the issue of the social economy from a complex point of view and it is the first university textbook focused on the topic of social economy in Slovakia. Its aim is to contribute to the understanding of the concept of social economy, its development, basic conceptual apparatus, legislative anchoring and practical realities of social economics and social enterprises in Slovakia. The textbook discusses the basic legislative principles that need to be known when establishing a social enterprise.

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Manuál dobrého spravovania pre budúcich...

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E-book

Ondrej MitaľDenisa RovenskáEliška Župová  a kol.

The University Textbook is the first one of two publications prepared for the newly created study subject "Competencies of Capacities in Public Institutions ", implemented within the activity "Cooperation of Public Institutions in Youth's Education" of the project "Future of Public Administration" (FoPA), which is implemented in the Good Governance and Cross-Border Cooperation program, co-financed by the EEA Financial Mechanism and the State Budget of the Slovak Republic. However, the consistent implementation of the concept of Good Governance requires an in-depth understanding of the aspects that are associated in practice with the application of individual principles of Good Governance. The presented university textbook "Good Governance manual for Future Experts in Public Institutions" has ambition in fulfilling the 12 principles of Good Governance.

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Príklady dobrej praxe dobrého spravovania pre...

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E-book

Ondrej MitaľDenisa RovenskáEliška Župová  a kol.

The textbook follows the publication "Good governance manual for future experts of public institutions". The publication complements the previous university textbook with case studies of the various principles of Good Governance. The case studies thematically copy the chapters of the university textbook and, with their unique, original and each author's own way of processing the case study, enrich the teaching of the study subject focused on the principles of Good Governance.

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Teória a prax verejnej správy (2022)

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Michal JesenkoRastislav Král (eds.)

Peer-reviewed proceedings of contributions from the 7th year of the international scientific conference for doctoral students, February 11, 2022 The work titled "Theory and Practice of Public Administration. Peer-reviewed proceedings of contributions from the 7th year of the international scientific conference for doctoral students held on February 11, 2022" is a comprehensive output of 29 contributions presented at the international scientific conference, which took place online on February 11, 2022. The conference is a traditional activity that is annually organized by the Faculty of Public Administration, P.J. Šafárik University in Košice. It is primarily intended for doctoral students and young researchers to facilitate open discussion, exchange of views, and mutual confrontation of the results of creative scientific activities.

This includes not only colleagues from Slovakia but also participants from abroad. The peer-reviewed articles provide, on one hand, a multidisciplinary perspective on the theoretical definition of public administration in the context of a functioning legal state. On the other hand, they also highlight practical aspects of public administration in everyday societal life. The contributions analyze the issues from the perspective of legal, economic, sociological, and political sciences.

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Obecné zriadenie – interpretácia kompetencií

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Vladimíra Žofčinová - Rastislav Král  - Viktória Kráľová

A work entitled “General Establishment - Interpretation of Competences. A peer-reviewed collection of papers from the scientific conference." is a summary output of 25 papers presented at the scientific conference, which took place online on November 9, 2021. The conference was the final activity in solving the scientific research project entitled "Competences of Municipal Self-Government and the State's Participation in Their Implementation", implemented at the Faculty of Public Administration, University P.J. Šafárik in Košice with the financial support of the Scientific Grant Agency under no. 1/0367/19. The contributions provide a multidisciplinary view of the still living topic of defining competencies in the performance of the administration of the municipal territory between the state and the municipality, as the basic unit of territorial self-government in Slovakia. The articles analyze the issue from the perspective of not only administrative or constitutional law, but it is also possible to find among them those that describe problems and propose solutions at the political and economic level.

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Social Justice and Old Age Pension Savings...

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E-book

Richard Geffert - Denisa Rovenská

Social justice as a key value of social policy is an integral part of the social security system of every democratic and legal state of Western Civilization.The scientific monograph focuses on social justice in the old-age pension system in the Slovak Republic within diapason 2004 - 2022. The attention is dominantly focused on II., the so-calledcapitalization pension pillar.The aims of the scientific monograph correspond to the selected aims formulated as part of the project VEGA 1/0290/20 Social justice and old-age pension savings in the Slovak Republic.The main aim of the monograph is to identify the perception of social justice in the capitalization pillar of old-age pension savings through the value orientations of savers who are deciding to invest in funds II.pillar, as models created by relevant political representations in the Slovak Republic.

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Sociálna spravodlivosť a starobné dôchodkové...

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Richard Geffert - Denisa Rovenská

Social justice as a key value of social policy is an integral part of the social security system of every democratic and legal state of Western Civilization.The scientific monograph focuses on social justice in the old-age pension system in the Slovak Republic within diapason 2004 - 2022. The attention is dominantly focused on II., the so-calledcapitalization pension pillar.The aims of the scientific monograph correspond to the selected aims formulated as part of the project VEGA 1/0290/20 Social justice and old-age pension savings in the Slovak Republic.The main aim of the monograph is to identify the perception of social justice in the capitalization pillar of old-age pension savings through the value orientations of savers who are deciding to invest in funds II.pillar, as models created by relevant political representations in the Slovak Republic.

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Verejná správa a spoločnosť

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E-journal

Michal Jesenko - Martina Kantorová - Veronika Džatková - Jana Volochová (eds.)

A peer-reviewed proceeding of contributions from the 9th international scientific conference “Public Administration and Society” which was held on September 30th, 2022 at the Faculty of Public Administration of the Pavol Jozef Šafárik University in Košice. The content of the proceeding consists of the latest scientific knowledge of domestic and foreign authors conceived in thematic areas of law, sociology, economics and political science. The focus of the conference was to present the results of scientific research activities in the field of modern theory and practice of public administration, as well as the opportunities to share practical experiences, to create space for establishing and deepening cooperation with domestic and foreign universities and research institutes, public administration institutions and bodies and to exchange the experiences and knowledge by public servants.

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Kvalita života občanov - výzvy, determinanty a...

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E-book

Anna Čepelová - Darina Koreňová (eds.)

The peer-reviewed non-conference proceedings entitled: "Quality of life of citizens - challenges, determinants and solutions" is one of the outputs of the VEGA project no. 1/0055/22 "The importance of smart technologies in the process of mitigating the economic and socio-psychological impacts of the COVID-19 pandemic on the quality of life of population.", which is being addressed at the Pavol Jozef Šafárik University in Košice, Faculty of Public Administration, Department of Economics and Public Administration Management. The papers published in this proceedings support the research part of the investigators of the scientific project with their content. At the same time, they create a professional and scientific diapasone for further investigation and creation of scientific hypotheses.

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Aktuálne otázky obecnej samosprávy v Slovenskej...

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E-book

Michal Jesenko - Jana Volochová - Andrea KošíkováPatrik Fajak

The methodological manual is thematically focused on the identification and analysis of key problems of self-government of "small" municipalities in selected areas. We specified the basic areas: financing of municipal competences, waste management and its financing, management of municipal waste. Subsequently, attention is paid to the creation of appropriate strategic solutions to the identified problems through a methodological manual, while maintaining the basic principles of public administration. The result of our identification and subsequent analysis of selected problems is to offer possible solutions and point out the justification of the need to solve selected problems of self-government, which can be used in practice and offer possible solutions to correct the negative situation.

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Vybrané kapitoly z verejných financií II.

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E-book

Darina Koreňová

This university textbook is primarily intended for students of the Faculty of Public Administration of the Pavel Jozef Šafárik University in Košice. It can also be a relevant source of information for students of other faculties or departments with a focus on public administration, public finance, and public sector economics.The textbook can be not only a teaching material for higher education, but also as a useful tool for the professional public. Employees of state administration and local self-government, non-profit and private sector entities can use the knowledge from it in everyday practice.

The textbook is divided into seven chapters. The aim of the textbook is to clarify in a comprehensible way basic concepts such as fiscal federalism, fiscal decentralization, local government budget, its revenues, and expenditures.The textbook explains to the reader the financing of important areas of the economy, such as education, health, and transport.

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Public Administration and Society 1/2023

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E-kniha

Michal Jesenko (science editor)  Eva Mihalíková • Darina Koreňová

Public Administration and Society is a scientific journal publishing scientific academic articles, contributions to discussion and reviews having the content orientation on the theory and practice of Public Administration. The mission of the Journal is to publish significant results of the scientific scholarly researches regarding the area of public administration and related disciplines which are connected with the study profile and scientific bias of our Faculty. The Scientific Journal is issued in electronic version.

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Teória a prax verejnej správy

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Michal Jesenko - Jana VolochováMartina KantorováMiroslav Fečko

Collection of contributions from 8th annual conference of the international doctoral conference "Theory and Practice of Public Administration", which took place on February 17, 2023 online through Microsoft Teams under the auspices of the Faculty of Public Administration of the Pavol Jozef Šafárik University in Košice. The conference was attended by 32 doctoral students from the Slovak Republic, Ukraine, and African countries. The conference allowed the participants to present the results of their scientific research activities in the field of public administration. The conference participants were divided into 4 sections according to the topic of their contribution. In the political science section, the participants presented contributions thematically focused, for example, on the solution of green issues in the Slovak Republic or the influence of the political culture of the inhabitants of the Slovak-Ukrainian border on local and regional political processes. The social section provided a space for presenting contributions and discussing, for example, the impact of the COVID-19 pandemic on marginalized groups in the Slovak Republic. In the economic section, participants presented contributions from, for example, the field of waste management or the impact of employing foreigners on the economy of the Slovak Republic. The legal sections dealt with, for example, the topic of current changes in public procurement, the activities of VÚC councils or the protection of personal data of minors in the online space.

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Učtovníctvo rozpočtových organizácií

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E-book

Eva Mihaliková

Predložená publikácia ponúka prierez problematikou účtovníctva a svojim obsahom je orientovaná na vedenie účtovníctva v rozpočtových organizáciách zriadených obcou a vyšším územným celkom. V úvode poukazuje na základné princípy vedenia účtovníctva a potrebu harmonizácie. Následne sa zameriava na špecifiká financovania v samosprávnych rozpočtových organizáciách a ich účtovné vyjadrenie. Ďalšie časti sú venované jednotlivým účtovým triedam, kde sa vymedzujú základné pojmy a vysvetľujú zápisy vybraných účtovných prípadov. Poslednú časť tvorí účtovná uzávierka, ktorá vymedzuje činnosti spojené s uzatváraním účtovného obdobia a poukazuje na proces zostavenia účtovnej závierky. Rozpočtové organizácie patria k subjektom verejnej správy, ktoré zostavujú iba individuálnu účtovnú závierku, ktorá ale vstupuje do konsolidovanej účtovnej závierky ich zriaďovateľa. Odvíjajúc sa od toho sú záverečné podkapitoly venované aj stručnému vysvetleniu podstaty konsolidácie, potreby auditu a spôsobu zverejňovania údajov z účtovných závierok.  

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