Construction and the Process of Implementing the Management Control System in a Local Self-Government Unit – a Practical Approach

• Autorzy: Bartoszewicz Anna

Abstrakty

EN

Since 1 January 2010, management control has been functioning in the units of the public finance sector as it has replaced the previously applied financial control. The assumption of management control was to support the achievement of the objectives and performance of tasks carried out by public entities in Poland and consequently to facilitate the process of managing them. As practice shows, some entities have failed to develop an adequate system of action that would allow making a good use of this tool. Thus, the purpose of this article is to present a practical approach to the deployment and implementation of a management control system in a local government unit and indicate substantive gaps that remain. The article presents an exemplary solution of the deployment and implementation of a management control system operating in one of the district offices in Poland. The article also presents implications resulting from the functioning of this system and gives a critical approach to the subject matter, pointing out shortcomings in the functioning of management control in a public entity.

Słowa kluczowe

EN

control; management control; audit; public finance sector; local self-government unit

• Wydawca: Uniwersytet Warmińsko-Mazurski w Olsztynie
• Czasopismo: Olsztyn Economic Journal
• Rocznik: 2016
• Tom: 11
• Numer: 1
• Strony: 73-83

Daty

wydano

2016-03-31

Twórcy

autor

Bartoszewicz Anna

• University of Warmia and Mazury in Olsztyn,

Bibliografia

• Anthony R.N. 1965. Planning and Control Systems: Framework for Analysis, Boston Graduate School of Business Administration, Harvard University.
• Audyt wewnętrzny w strukturze kontroli zarządczej. 2013. Red. T. Kiziukiewicz. Difin, Warszawa.
• Komunikat nr 23 z 16 grudnia 2009 roku w sprawie standardów kontroli zarządczej dla sektora finansów publicznych (Dz.Urz. MF nr 15, poz. 84).
• Kowalczyk E. 2012. Odpowiedzialność kierownika i głównego księgowego jednostki finansów publicznych. ODDK, Gdańsk.
• Merchant K.A., Van Der Stede W.A. 2007. Management Control Systems. Performance Measurement, Evaluation and Incentives. Second Edition, FT Prentice Hall Financial Times, England.
• Szepankiewicz E., Kamela-Sowińska A., Żółtowski R., Klak J., SzybaA., Młynarczyk К., WitkowskaM., Luma A. 2015. Kontrola zarządcza i audyt wewnętrzny w jednostkach samorządu terytorialnego. Officyna a Wolters Kluwer bussiness, Warszawa.
• Ustawa o finansach publicznych. Komentarz. 2014. 2 wydanie. Ed. P. Smoleń. CH Beck, Warszawa.
• Ustawa z 27 sierpnia 2009 roku o finansach publicznych, DzU z 2013 r., poz. 885.