Koncepcja kontroli zarządczej w jednostkach sektora finansów publicznych w świetle regulacji prawnych oraz różnych teorii naukowych
AbstractThe 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
|Journal series||Finanse, Rynki Finansowe, Ubezpieczenia, [Zeszyty Naukowe Uniwersytet Szczeciński. Finanse, Rynki Finansowe, Ubezpieczenia], ISSN 1733-2842, e-ISSN 2300-4460, (B 9 pkt)|
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