Functioning of the Second Level Management Control in Light of theDeclarations Made by the Polish Local Self-Government

• Authors: Tomasz Kopyscianski , Jaroslaw Ignacy
• Languages of publication: EN

Abstracts

EN

Entities operating in the public finance sector have recently started facing the challenge of implementing management control mechanisms. In order to successfully handle this task, it is not enough just to involve managers and employees of the given organisation, but it is also necessary to foster conditions favourable to improving management processes for public entities. Since management control is a rather new instrument of the public finance system, the need for ongoing monitoring of the progress taking place in the sphere of its implementation in individual institutions is becoming more and more evident. Bearing the foregoing in mind, the authors of the article has attempted to assess the extent of the management control implementation in local self-government bodies by analysing the declarations made by the these institutions pertaining to the management control status for the years 2010-2011.

Keywords

EN

management control; public finance; local self-government bodies

Discipline

• ECONOMICS: ECONOMICS

• Publisher: The Institute of Technology and Business in České Budějovice, Czech Republic
• Journal: Littera Scripta
• Year: 2014
• Volume: 1
• Pages: 39-49

Dates

published

2014-06-27

Contributors

author

Tomasz Kopyscianski

• Wroclaw School of Banking

author

Jaroslaw Ignacy

• Wroclaw University of Economics

• [e-mail]