| Autor: Przemysław Guzow | 245 |
Strony: 245-254
pełen tekst
MANAGEMENT CONTROL IN LOCAL GOVERNMENT UNITS – THEORETICAL AND PRACTICAL ASPECTS
Summary
Management control in the units of the public finances' sector constitutes a trial of applying a new management approach i.e. New Public Management, which aims at increasing the performance and effectiveness of public entities' activities. It is observed in local government units that despite the declared by executives high level of knowledge of management control and its influence on managing, it do not function properly in opinion of external control authorities.
pełen tekstMANAGEMENT CONTROL IN LOCAL GOVERNMENT UNITS – THEORETICAL AND PRACTICAL ASPECTS
Summary
Management control in the units of the public finances' sector constitutes a trial of applying a new management approach i.e. New Public Management, which aims at increasing the performance and effectiveness of public entities' activities. It is observed in local government units that despite the declared by executives high level of knowledge of management control and its influence on managing, it do not function properly in opinion of external control authorities.