Determinanty działania kontroli zarządczej w wybranych jednostkach samorządu terytorialnego województwa świętokrzyskiego – wyniki badań empirycznych
Determinants of management control activities in selected local government units in the Świętokrzyskie province – The results of empirical research

Summary/Abstract: For local administration the concept of management control was introduced on the basis ofchanges in Financial laws in 2009. The legislation deciding about the implications of this new managementmodel for public finance sector was primarily aimed at increasing the effectiveness andefficiency, transparency of public administration on the model solutions commonly applicable in theorganizations of Governance corporate character. An important reason in favor of the introduction ofmanagement control to public sector entities was also a deep crisis of the system of internal control.Due to the considerable passage of time since it existed management control in local governmentdecided to attempt to identify the main determinants having affected the performance of management control in line with the legislation. The study was conducted in thirty rural communes of theprovince of the. Selection of research sample was purposeful, as studies have been carried out inthese units, which are legally exempt from the obligation to conduct an internal audit. Research wascarried out using a questionnaire, and the basis for the wording of the questions were guidelines ofcontrol standards for the management of public finance sector announced by Announcement No. 23of the Minister of Finance of 16 December 2009. It is hoped that the results of the study can providea consultative vote in the ongoing discussions on the model of the functioning of managementcontrol in local government.

• Details
• Contents