systemy kontroli zarządczej i ich znaczenie z perspektywy naczelnego kierownictwa przedsiębiorstw działających w polsce
Management control systemsand their importance from the perspectiveof top management of companies operatingin Poland

Summary/Abstract: The purpose of this paper is to explain the concept of management control systems and empirically verify the importance of elements of Malmi & Brown’s [2008] concept of management control. The research was conducted in the form of deep literature studies and direct interviews with top management of strategic business units from randomly chosen 50 companies, which operate in various industries in Poland. Conclusions from this research are mainly of theoretical importance. Firstly, conducted research can contribute to better understanding the nature and scope of modern management control. Secondly, they are the confirmation of the importance of all management control systems in the packet.

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