Koncepcja kontroli zarządczej w jednostkach sektora finansów publicznych w świetle regulacji prawnych oraz różnych teorii naukowych

Piotr Bednarek

Abstract

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
Author Piotr Bednarek (MISaF / IR / KRC)
Piotr Bednarek,,
- Katedra Rachunku Kosztów, Rachunkowości Zarządczej i Controllingu
Journal seriesFinanse, Rynki Finansowe, Ubezpieczenia, [Zeszyty Naukowe Uniwersytet Szczeciński. Finanse, Rynki Finansowe, Ubezpieczenia], ISSN 1733-2842, e-ISSN 2300-4460, (B 9 pkt)
Issue year2012
Vol53
Pages21-32
Languagepl polski
Score (nominal)5
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* presented citation count is obtained through Internet information analysis and it is close to the number calculated by the Publish or Perish system.
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