Problem agencji w warunkach zdecentralizowanego modelu zarządzania uczelnią publiczną
Agency problem in the decentralized model of management in a public university

Summary/Abstract: One of the theoretical perspectives enabling the analysis of processes taking place in a decentralized organization operating under the responsibility accounting system is the agency theory. Transfer of certain decision-making powers by senior management to managers at lower levels can lead to a conflict of interest between the parties to the contract resulting from the different preferences and asymmetry of information. This study describes the phenomena referred to as the concept of an agency problem arising from the decentralization of management processes in a public university and the instrument used to mitigate conflicts of interest, i.e., a comprehensive information system supporting the management of the university.

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