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The importance of management control in the Polish public finance sector: The case of university Cover

The importance of management control in the Polish public finance sector: The case of university

International Journal of Management and Economics
Volume 61 (2025): Issue 3 (September 2025)
By: Leszek Bylinko  
Open Access
|Dec 2024

Figures & Tables

Figure 1.

CAF model structure. Source: Civil Service Department [2020], CAF, European model for improving public sector organizations through self-assessment, Warsaw. P. 10. CAF, common assessment framework.
CAF model structure. Source: Civil Service Department [2020], CAF, European model for improving public sector organizations through self-assessment, Warsaw. P. 10. CAF, common assessment framework.

Figure 2.

Chart of answers to the question about participation in training (percentage of responses in the years 2015-2021). Source: Own study.
Chart of answers to the question about participation in training (percentage of responses in the years 2015-2021). Source: Own study.

Figure 3.

Is the organizational structure of the university adapted to achieving goals and tasks (percentage of responses in the years 2015–2021). Source: Own study.
Is the organizational structure of the university adapted to achieving goals and tasks (percentage of responses in the years 2015–2021). Source: Own study.

Figure 4.

Graph of answers to the question about risk management in projects (percentage of responses in the years 2015–2021). Source: Own study.
Graph of answers to the question about risk management in projects (percentage of responses in the years 2015–2021). Source: Own study.

Figure 5.

Graph of answers to the question about effective internal communication (percentage of responses in the years 2015–2021). Source: Own study.
Graph of answers to the question about effective internal communication (percentage of responses in the years 2015–2021). Source: Own study.

Figure 6.

Graph of answers to the question about effective external communication (percentage of responses in the years 2015-2021). Source: Own study.
Graph of answers to the question about effective external communication (percentage of responses in the years 2015-2021). Source: Own study.

Figure 7.

Chart of answers to the question about knowledge of management control principles (percentage of responses in the years 2015–2021). Source: Own study.
Chart of answers to the question about knowledge of management control principles (percentage of responses in the years 2015–2021). Source: Own study.

Figure 8.

Graph of answers to the question about participation in shaping the management control policy (percentage of responses in the years 2015–2021). Source: Own study.
Graph of answers to the question about participation in shaping the management control policy (percentage of responses in the years 2015–2021). Source: Own study.

Changes in the number of goals adopted for implementation in organizational units in the years 2020–2023

Faculty (F)/organizational division (O)Goals adopted for implementation in the yearDifference 2020–2023 (%)
2020202120222023
F 19777−22
F 28867−13
F 31313131515
F 4101076−40
F 51312810−23
O 119182014−26
O 2659717
O 332330
Total81757369-15
DOI: https://doi.org/10.2478/ijme-2024-0039 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
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Language: English
Page range: 187 - 197
Submitted on: Jun 20, 2024
|
Accepted on: Oct 2, 2024
|
Published on: Dec 20, 2024
Published by: Warsaw School of Economics
In partnership with: Paradigm Publishing Services
Publication frequency: 4 issues per year
Keywords:
management control,
public university management,
self-assessment
Related subjects:
Business and economics,
Political economics,
Economic theory, systems and structures,
Business management,
Management accounting, financial controlling, cost calculation, investment

© 2024 Leszek Bylinko, published by Warsaw School of Economics
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 License.

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