| Autor: Piotr Bednarek | 21 |
Strony: 21-32
pełen tekst
THE CONCEPT OF MANAGEMENT CONTROL IN PUBLIC FINANCE SECTOR ENTITIES FROM THE LAW AND DIFFERENT SCIENTIFIC THEORIES PERSPECTIVES
Summary
The aim of this article is to present the nature of management control from much broader perspective than current law and regulations in Poland. Starting from the definition in public finance act from 2009 and a few management regulations, many theories are analyzed, which had an influence on the management control concept development. These are: cybernetics, agency theory, internal control, risk management and contingency approach. In result there was a definition of management control proposed, which is based on Malmi and Brown's model of management control systems as package.
Translated by Piotr Bednarek
pełen tekstTHE CONCEPT OF MANAGEMENT CONTROL IN PUBLIC FINANCE SECTOR ENTITIES FROM THE LAW AND DIFFERENT SCIENTIFIC THEORIES PERSPECTIVES
Summary
The aim of this article is to present the nature of management control from much broader perspective than current law and regulations in Poland. Starting from the definition in public finance act from 2009 and a few management regulations, many theories are analyzed, which had an influence on the management control concept development. These are: cybernetics, agency theory, internal control, risk management and contingency approach. In result there was a definition of management control proposed, which is based on Malmi and Brown's model of management control systems as package.
Translated by Piotr Bednarek