Zakres i kierunki wykorzystania narzedzi rachunkowosci zarzadczej w pomiarze dokonan w kontekscie New Public Management – ujecie instytucjonalne
Implementation of management accounting tools for performance measurement in the context of New Public Management – an institutional approach

Summary/Abstract: If private sector’s good management practices are to be used eff ectively 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. Th e 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 eff ectiveness of performance measurement systems used in LGEs.

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