Implementation of management controls in controlling the territorial government – initial results of research

  • Piotr Sołtyk

Abstract

The issue of management control in the public finance sector is specified in the provisions of the Public Finance Act. Its concept assumes, above all, a change in the style of management based on the solutions adopted in corporate governance. Generally speaking, the philosophy of management control comes down to self-improvement of public administration offices, in particular through skillful risk management, which consequently is to diagnose gaps in control mechanisms. The efficiency and effectiveness of the operation of local government units depends to a large extent on the inclusion of postulates of management control. The article presents selected results of surveys, the subject of which was the assessment of the organization of management control in the local government, including the standards.

Published
2018-10-01
How to Cite
SOŁTYK, Piotr. Implementation of management controls in controlling the territorial government – initial results of research. Optimum. Economic Studies, [S.l.], n. 2(92), p. 123-137, oct. 2018. ISSN 1506-7637. Available at: <http://optimum.uwb.edu.pl/index.php/osj/article/view/231>. Date accessed: 18 jan. 2020. doi: https://doi.org/10.15290/oes.2018.02.92.10.
Section
Studies and dissertations