Przestrzeganie zasad etycznego postępowania jako przedmiot kontroli zarządczej w wybranych jednostkach sektora finansów publicznych. Wyniki badań anki
Observance of the principles of ethical proceedings as a subject of management control in selected public sector units. the results of the survey

Summary/Abstract: Purpose — The purpose of this article is to assess the extent of implementation and the functioning of management control in the area of the observance of ethical behavior of employees in selected units of the public sector, particularly in local government units. Research methodology — survey conducted in 288 public sector units, mainly municipal, district and provincial local government units. Result — Tests have confirmed that evaluated public sector units in the process of effective implementation of management control in the area of compliance and promoting ethical behavior. Not all the elements are implemented as effectively. Only half of the surveyed units estimated the risk of the consequences of unethical behavior of employees and management of the entity. Originality/value — Lack of research in this field in the country

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