Problemy wdrażania kontroli zarządczej w sektorze finansów publicznych
Problems with the implementation of management control in public finance sector
Author(s): Sylwia Łęgowik-ŚwiącikSubject(s): Economy
Published by: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu
Keywords: management control; public finance sector
Summary/Abstract: The aim of this article is to present chosen problems which are the result of a duty of implementation of management control in the public finance sector unit. The first part of the article presents theoretical aspects of control process based on literature. The next part of the article is dedicated to law regulations of management control paying attention to the strategic issue to public finance sector unit management. The last part of the article shows practical problems connected with the management control realization in the risk management implementation.
Journal: Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu
- Issue Year: 2012
- Issue No: 247
- Page Range: 202-209
- Page Count: 8
- Language: Polish