The Assessment Of The Level Of Management Control Standards Completion In Treasury Sector

Kulińska Ewa () and Dornfeld Agnieszka ()
Additional contact information
Kulińska Ewa: The Faculty of Economy and Management, Department of Marketing and Logistics, The Opole University of Technology
Dornfeld Agnieszka: The Treasury Control Office, Internal Auditor, The Opole University of Technology

Foundations of Management, 2015, vol. 7, issue 1, 105-120

Abstract: This paper concerns the rules of the functioning of management control standards used in the Treasury Control Office. Its purpose is to present research results conducted in the years 2013–2014 in Polish Treasury Control Offices. Obtained results are the effect of applying author’s model of the assessment of management control implementation. The research was conducted for management personnel and the rest of offices employees separately. Significant discrepancies between these two groups of respondents were indicated. Based on the results, the areas of deviation from expected level of management control standards were established and the areas where implementation of control mechanisms relying on increasing the supervision of board of directors over managers were indicated, providing permanent and efficient elements of managers supervision over subordinate employees and making purposes and tasks put on the Treasury Control Office for given year more precise and familiarization of employees and carrying out trainings and series of other corrective measures.

Keywords: management control; Treasury Control Office; risk factors; internal environment; purposes and risk management; control mechanisms; information and communication; monitoring and assessment (search for similar items in EconPapers)
Date: 2015
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://doi.org/10.1515/fman-2015-0029 (text/html)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:vrs:founma:v:7:y:2015:i:1:p:105-120:n:9

DOI: 10.1515/fman-2015-0029

Access Statistics for this article

Foundations of Management is currently edited by Tadeusz Krupa

More articles in Foundations of Management from Sciendo
Bibliographic data for series maintained by Peter Golla ().