Instrumenty rachunkowości wspomagające mechanizmy nadzorcze w specjalnych spółkach komunalnych
Accounting instruments supporting supervisory mechanisms in special municipal companies
Author(s): Leszek KOZIOŁ, Kazimierz BarwaczSubject(s): Economy
Published by: Łódzkie Towarzystwo Naukowe
Keywords: corporate governance; mechanisms of the owner’s supervision; municipal economy; effectiveness of supervisory mechanisms; capital companies of the municipal sector
Summary/Abstract: The article presents discussion around the essence and meaning of the privatization of public aims. The presentation of methods of their privatization, and detailed analysis of popular so-called: order “in house”. The entire problem was presented in the context of the performance of the owner’s supervision over a company performing this type of order. Further, the article presents the case study of functioning of this type of companies and presents the model of the supervisory structure on the example of research of empirical municipal companies end tools of the accountancy helping supervisory mechanisms in special municipal companies. The final part of the article presents conclusions from the research.
Journal: Studia Prawno-Ekonomiczne
- Issue Year: 2014
- Issue No: 91/2
- Page Range: 25-39
- Page Count: 15
- Language: Polish