Wiedza o controllingu w gminach w świetle badań ankietowych
The Knowlegde of Controlling in Municipalities as Revealed by Questionnaire Research

Summary/Abstract: Purpose – the theme of this paper is the knowledge and understanding of controlling in the munici-palities of Warmia and Mazury. The studies are to determine the level of municipalities management’s knowledge at the theme of concept and essence of controlling. Design/Methodology/Approach – the research was carried out among 45 chosen municipalities of the Warmia and Mazury. The research tool was a ques-tionnaire sent to managers of the investigated municipalities. To develop the results, the method of analysis and statistical method were used. Findings – analysis of knowledge of the notion of controlling proves that 2/3 of respondents had contact with the discussed term. Half of the respondents identified controlling as a tool that supports the management. The respondents also pointed that controlling’s the primary task should be the co-ordination of the planning and control processes. Originality/Value – the carried out research fits into the mainstream of searching for answers to the question, what is the knowledge and understanding of controlling and what are the possibilities of its use in municipalities, which constitutes the originality of this research.

• Details
• Contents