Samoocena kontroli zarządczej jako praktyczny element zarządzania jednostką samorządu terytorialnego
Self-assesment in Management Control as a Practical Element of Management of a Local Government Unit

Summary/Abstract: Purpose – The goal of this article is to analyse the concept of self-assessment as a tool of management control and its practical applications in management of a local government unit. Methodology – The analysis was conducted concerning both formal principles of its functioning and in terms of substance. Legal regulations on the level of domestic law have been reviewed. The analysis was also based on the authors observations and professional experience in the area of introducing management control in local government units. Findings – Guidelines for the effective and efficient use of self-assessment in a local government unit’s modern management model have been presented. Originality/value – Self-assessment is a crucial element of managing a local government unit. It is inseparably connected with management control and in consequence an important part of a modern model of management in the public finance sector.

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