 CONSTRUCTION AND THE PROCESS OF IMPLEMENTING THE MANAGEMENT CONTROL SYSTEM IN A LOCAL SELF-GOVERNMENT UNIT – A PRACTICAL APPROACHAnna Bartoszewicz ()
OLSZTYN ECONOMIC JOURNAL, 2016, vol. 11, issue 1, 73-83 Abstract: Since 1 January 2010, management control has been functioning in the units of the public finance sector as it has replaced the previously applied financial control. The assumption of management control was to support the achievement of the objectives and performance of tasks carried out by public entities in Poland and consequently to facilitatethe process of managing them. Aspracticeshows, someentitieshave failed todevelop anadequate system of actionthat would allow making a good use of this tool. Thus, the purpose of this article is to present a practical approach to the deployment and implementation of a management control system in a local government unit and indicate substantive gapsthatremain.Thearticlepresentsanexemplary solutionof thedeployment andimplementationof amanagementcontrolsystemoperatinginoneofthedistrictofficesinPoland.Thearticlealsopresents implications resulting from the functioning of this system and gives a critical approach to the subject matter, pointing out shortcomings in the functioning of management control in a public entity. Keywords: control; managementcontrol; audit; public finance sector; localself-government unit (search for similar items in EconPapers) Downloads: (external link) Related works: Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text Persistent link: https://EconPapers.repec.org/RePEc:ole:journl:v:11:y:2016:i:1:p:73-83 Access Statistics for this article More articles in OLSZTYN ECONOMIC JOURNAL from University of Warmia and Mazury in Olsztyn, Faculty of Economic Sciences |
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