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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

By: Leszek Bylinko  
Open Access
|Dec 2024

References

  1. Civil Service Department. (2020), Common assessment framework, European model for improving public sector organizations through self-assessment, European Public Administration Network, Warsaw.
  2. Humel-Maciewiczak, M., Kruczek, K. (2020), Ensuring implementation of objectives and tasks as superior goal of management control – universities as public finance sector entities, State Audit, Vol. 65, No. 4 (393), pp. 31–52.
  3. Inamdar, S.N. (2012), Alignment of strategy with structure using management control systems, Strategic Management Review, Vol. 6, No. 1, pp. 1–26.
  4. Krajewska, M. (2016), Self-assessment in management control as a practical element of management of a local government unit, Finance, Financial Markets, Insurance, Vol. 6/1, No. 84, pp. 103–109.
  5. Kuc, B.R. (2009), Control as a management function, Difin, Warszawa.
  6. Kulińska, E., Dornfeld, A. (2021), Management control in public finance sector units, Difin, Warszawa.
  7. Merchant, K.A., Van der Stede, W.A. (2007), Management control systems: performance measurement, evaluation and incentives, Financial Times/Prentice Hall, Harlow.
  8. Prorok, T., Parzer, P. (2021), Transforming public administration with CAF – 20 years of the common assessment framework, KDZ, Öffentliches Management und Finanzwirtschaft, Vienna, pp. 23–25.
  9. Simons, R. (1995), Levers of control: how managers use innovative control systems to drive strategic renewal, Harvard Business School Press, Boston.
  10. Šiška, L. (2015), The concept of management control system and its relation to performance measurement, Procedia Economics and Finance, Vol. 25, pp. 141–147. doi: 10.1016/S2212-5671(15)00722-4
  11. Sójkowska, I., Lenic, A. (2022), Implementation of management control at universities. An example of the Library of the Lodz University of Technology, Compliance in public institutions – compliance with the law - EBIB Bulletin, Vol. 4, No. 205, pp. 1–20.
  12. Spencer Pickett, K.H. (2001), Internal control: a manager’s journey, John Wiley & Sons, New York.
  13. Strauss, E., Zecher, C. (2013), Management control systems: a review, Journal of Management Control, Vol. 23, pp. 233–268. doi: 10.1007/s00187-012-0158-7
  14. Strojny, J. (2013), Standards of internal control – practical aspects of implementation, Modern Management Review, Vol. XVIII, No. 20, pp. 113–125.
  15. The Polish Act of August 27, 2009 on public finance, Journal of Laws of 2019, item 869 with later changes.
  16. The Polish Act of July 27, 2005 Law on Higher Education, Journal of Laws of 2017, item 2183 with later changes.
  17. The Polish Act of June 26, 1974. Labour Code, Journal Laws of 2020, item 1320 with later changes.
  18. The Polish Act of May 10, 2018 on the protection of personal data. Journal Laws of 2019, item 1781 with later changes.
  19. The Polish Act of September 11, 2019. Public Procurement Law. Journal Laws of 2021, item 1129 with later changes.
  20. The Polish Act of September 29, 1994 on accounting, Journal Laws of 2021, item 217 with later changes.
  21. University of Bielsko-Biala Statute, retrieved from https://ath.bip.gov.pl/statut-uczelni/ Retrieved March, 1, 2023.
DOI: https://doi.org/10.2478/ijme-2024-0039 | Journal eISSN: 2543-5361 | Journal ISSN: 2299-9701
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

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