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2013 | 4(26) | 5-19

Article title

Zakres i kierunki wykorzystania narzędzi rachunkowości zarządczej w pomiarze dokonań w kontekście New Public Management − ujęcie instytucjonalne

Content

Title variants

EN
Implementation of Management Accounting Tools for Performance Measurement in the Context of New Public Management − an Institutional Approach

Languages of publication

PL

Abstracts

PL
Wdrożenie i skuteczne wykorzystanie koncepcji zarządzania jednostkami sektora publicznego, bazującej na dobrych praktykach zarządzania organizacjami biznesowymi, wymaga implementacji odpowiednich narzędzi rachunkowości zarządczej wpierających procesy zarządcze. Główne cele badawcze przyjęte przez autorów tego artykułu obejmują m.in.: − identyfikację metod i narzędzi rachunkowości zarządczej stosowanych aktualnie przez kierowników badanych jednostek samorządu terytorialnego; − ocenę przydatności, adekwatności i skuteczności systemu pomiaru dokonań stosowanego przez badane jednostki samorządu terytorialnego w Polsce. Badanie zostało przeprowadzone w formie wywiadu − ankiety audytoryjnej, skierowanej do respondentów reprezentujących jednostki samorządu terytorialnego.
EN
If private sector’s good management practices are to be used effectively to manage public sector entities, some management-aiding tools have to be introduced, particularly in the public sector’s accounting system oriented to external reporting, which needs to be supplemented with a management accounting subsystem. The main research objectives of this paper are: – to identify management accounting methods and tools currently used by the managers of the sampled local government entities – LGEs; – to evaluate the usefulness, adequacy, and effectiveness of performance measurement systems used in LGEs.

Contributors

  • Uniwersytet Łódzki
  • Uniwersytet Łódzki

References

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Document Type

Publication order reference

Identifiers

YADDA identifier

bwmeta1.element.desklight-df093d21-a9c2-47aa-b6be-0ceb25ab532e
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