SKUTECZNOŚĆ WDRAŻANIA STANDARDÓW KONTROLI ZARZĄDCZEJ W JEDNOSTCE SAMORZĄDU TERYTORIALNEGO
EFFECTIVENESS OF IMPLEMENTING OF THE STANDARDS OF MANAGEMENT CONTROL
IN THE LOCAL GOVERNMENT UNIT
Author(s): Marta Kołodziej-HajdoSubject(s): Business Economy / Management, Public Administration, Evaluation research, Public Finances
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: public finance; management control; self-assessment of management control;
Summary/Abstract: The aim of the article is the assessment of functioning of management control in a selected local government unit in relation to the standards of this control and to identify areas requiring corrective actions. The assumed goal was implemented based on the results obtained during the questionnaire research and analysis of literature, legal acts and internal documents of the City Hall. The result is the identification of the status of the management control in the local government units from the point of view of the effectiveness and efficiency of its implementation. This allowed to formulate an opinion on the quality of the functioning of management control in the local government unit under review.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2018
- Issue No: 514
- Page Range: 167-176
- Page Count: 10
- Language: Polish