Zeszyty naukowe
Autor: Beata Sempołowicz 161
Strony: 161-172
pdfpełen tekst

THE IMPLEMENTATION AND THE ORGANIZATION OF THE MANAGEMENT CONTROL IN A POLISH LOCAL GOVERNMENT ON THE EXAMPLE OF WEST POMERANIAN VOIVODESHIP

Summary
The management control in entities of local government is a new tool – obligatory, but not formalized by the legislator – which improves the quality of management. In this situation, the implementation and the organization of the management control in a municipality have become an important issue. The purpose of the article is to identify and assess the method of implementing and organizing the management control in local government entities. Opinions about the issue were formulated on the basis of the own questionnaire research conducted in 14 municipalities of West Pomeranian Voivodeship. The subject of the detailed analysis were among others: the implementation of the management control, its institutionalisation and personalization.