Application of the structural-geographic shift-share analysis to assess changes in tangible current assets in the public and private sectors

Purpose:The aim of this research is to apply the structural-geographic shift-share analysis to assess changes in tangible current assets in both public and private sectors, providing insights into the factors influencing these changes across different regions.Design/methodology/approach: The research employs the shift-share analysis method, which decomposes changes in tangible current assets into national growth, industrial mix, and regional shift effects.The study uses empirical data from various voivodeships in Poland over the period 2018-2023.Findings: The findings indicate significant regional and sectoral variations in tangible current asset management.In the public sector, certain regions, such as Lubelskie and lskie, showed inefficiencies with increasing asset levels, while regions like Pomorskie and Maopolskie demonstrated improved management.The private sector exhibited more effective resource management in several regions, with Kujawsko-Pomorskie and witokrzyskie experiencing declines in current assets.Research limitations/implications: The results suggest the need for region-specific policies to enhance resource management efficiency, especially in the public sector.Future research should explore integrating additional economic indicators to refine the analysis further.Originality/value: This study is one of the few to apply structural-geographic shift-share analysis to the assessment of tangible current assets, providing a comprehensive understanding of the factors driving changes in asset levels in different regions and sectors.