Finanse, Rynki Finansowe, Ubezpieczenia

Purpose – Getting an answer to the question whether shared services centres created in Polish communes after the change of the political system are, in fact, a new solution in comparison to previously functioning teams of educational units service. Design/methodology/approach – Literature study, analysis of legal regulations, analysis of source documents and reasoning. Findings – Shared services centres gained recognition within the sphere of Polish local government activities, however, they are not used efficiently enough. Communes, in general, create shared services centres based on previously functioning teams of educational units service and focus mainly on servicing these units. Originality/value – The research outlined current nature of a common service in Polish communes. Its results may provide the basis for further analysis that seeks an answer to the question on the reasons for the lack of a wider application of shared services centres in Polish local government activities.