Controlling tools used in public cultural institutions in Poland
Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2014, Vol 2014, Issue 79
Abstract
The purpose of this article is to verify the hypothesis presented in the government’s documents and ministerial reports, according to which subsidized cultural institutions operating in Poland do not apply any instruments to support management processes, or apply them in a limited scope. The author conduct-ed a survey the purpose of which was to examine the extent to which Polish public institutions of culture use controlling tools. The survey was conducted in the period from January to October 2012. The group of respondents consisted of 57 institutions including: national theatres (24 institutions), philharmonic orchestras (3 institutions), and museums (30 institutions). All of the surveyed institutions had subsidies from public resources. The study was designed to find out which controlling tools are used by cultural institutions and how advanced these tools are. The results indicate that most of the analysed institutions apply insufficient controlling tools that do not improve the processes of controlling and management. In this context it can be concluded that the ability of these organizations to accomplish missions and allocate resources efficiently is considerably limited.
Authors and Affiliations
Paweł Wnuczak
Keywords
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