Management control in organizational units of courts  Cover Image

Kontrola zarządcza w jednostkach organizacyjnych sądu
Management control in organizational units of courts

Author(s): Wioletta Baran, Sylwia Morawska
Subject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: management control; management accounting

Summary/Abstract: Courts, as public finance sector units, are obliged to exercise management control. Its presence should ensure the achievement of their goals and objectives in a manner that is consistent with the law, in an effective, economical and timely way. The evaluation of its functioning was made through the prism of the management control system components that should be present at all stages of the management process. Additional studies on the presence of management control system were aimed to present its types that may occur in the court. These indicate that the elements of management control are present, among others, due to the exercise of the administrative activities and control appropriate for the organizational control of the court. The improvement of management control mechanisms is required for activities in the areas of planning, budgeting and measurement methods.

  • Issue Year: 2015
  • Issue No: 399
  • Page Range: 32-40
  • Page Count: 9