Ocena realizacji celów kontroli zarządczej w jednostkach sektora finansów publicznych – wyniki badań ankietowych
The assessment of reaching management control objectives in the public sector entities – results of survey research

Summary/Abstract: The purpose of this article is to assess the realisation of goals of management control in public sector entities in Poland. To make the assessment, the authors formulated questions intended to confirm the knowledge of management control goals in practice. At the same time the questions interpreted the scope of realisation of individual goals of management control. The research method used was a questionnaire survey conducted in cities, towns and counties in Poland. The addresses were obtained from the Association of Polish Cities and the Association of Polish Counties. In total, 572 questionnaires were sent out of which 289 completed forms were sent back, which constitutes a 50-percent return. The respondents were allowed to fill the questionnaire on paper or online. The questionnaires were distributed with the help of the Main Board of the Accountants Association in Poland. It appears from the gathered data that the concept of management control is accepted in the public sector and the goals are being realised. However, it was proposed to broaden the interpretation of risk management methods by means of a detailed instruction prepared by the Ministry of Finance

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