Challenges in the implementation of management control in units of the sphere of public finance in Poland
Abstract
In connection with the amendment of the Public Finance Act requiring the unit of public finance sector in Poland to introduce management control, there is a need to develop their practical solutions. Often units obliged to implement the management control use the services of consulting firms. It should be noted, however, that devel- oped solutions in units differ, although the ministry has set down standards for man- agement control. It seems that the major source of this diversity is the heterogeneity of the implemented solutions of form of the management control concept in polish public finance sector units. This results in a multipurpose type of practical chal- lenges, that units have to face for the implementation of that type of control.
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