Efektywność kontroli zarządczej w świetle oświadczeń kierowników samodzielnych publicznych zakładów opieki zdrowotnej
The Effectiveness of Management Control From the Perspective of the Statements Collected by the Public Health Care Entities Directors

Summary/Abstract: Purpose – The aim of the study is to examine the content of the statements of managerial control prepared by managers of selected public sector entities in terms of their quality and usefulness for the decision. The survey examined elements of these statements and their implementation in practice of reporting by public sector health care entities. Research methodology – The research team used the method ofmeta-analysis of the literature and standards of management control as well as the method of analysis, deduction and synthesis of information set presented in the statements of management control prepared by the heads of some public health care entities. Findings – The study indicates that statements of management control in health care entities serve mainly reporting function. Additionally, there was a wide variation of the methodology in presentation of information in the statements. Originality/value – The research presented results of the original work on the assessment’s of the management control statements. They may be also valuable for the management control developing in public sector entities.

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