Kontrola zarządcza jako instrument umacniania kapitału społecznego. Założenia a rzeczywistość
Management control as an instrument for of strengthening social capital. Assumptions and reality

Summary/Abstract: The author stated that the institutional control is predominantly ex post, and therefore management control is necessary, through which it is possible to diagnose how the system is ready to the impacts arising from the changes of its environment. Management control should be an instrument in the creation of public trust, thus strengthening social capital. To achieve it, the objectives of management control should be properly realized. Meanwhile, there is a difficulty in assessing the management control objectives: ensuring the effectiveness and efficiency of operations and compliance and promote the principles of ethical behavior

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