Management control system in selected public health care entities

Journal Title: Zeszyty Teoretyczne Rachunkowości - Year 2015, Vol 2015, Issue 82

Abstract

Management control should assist the management of public finance sector entities in achieving goals and tasks in accordance with the law and in an efficient, cost-effective and timely way. The main objective of the study is the review of the management control model in selected public health care entities. The article presents an analysis and assessment of the management control systems used in two public hospitals. It also offers conclusions about the usefulness of the system and identifies the factors that may affect the adoption of particular organizational solutions. The methods used in this study are: comparative and descriptive analysis, induction and synthesis.

Authors and Affiliations

Aleksandra Szewieczek

Keywords

Related Articles

Stosowanie narzędzi polityki rachunkowości w polskich szpitalach

Polityka rachunkowości jest definiowana jako zbiór zasad, rozwiązań, reguł i procedur dobranych przez zarząd podmiotu odpowiednio do odwzorowania jego rzeczywistej pozycji finansowej, dochodowej i doko-nań. Może ona być...

Perception of the concept of creative accounting by the Polish public and by accounting professionals

The paper aims to compare definitions of creative accounting developed by accounting theoreticians with its perception by the public and by accounting professionals. The author presents definitions of creative accounting...

The tendency to tax avoidance and tax evasion in the light of Kohlberg’s theory of moral development – ethical issues in accounting practice

Modern accounting professionals are in charge of tools that, apart from enabling them to keep businessaccounts, may also be used to distort the picture of the financial situation of an entity, as well as to manipulatetax...

Raportowanie informacji niefinansowych w zakładach ubezpieczeń w Polsce

Raportowanie informacji niefinansowych w zakładach ubezpieczeń w Polsce

Accounting theory and its place in the structure of management sciences

The paper presents the origins of accounting theory and outlines its development and the main problems within its domain. It identifies and analyses the place of accounting science in the classification of scienc-es from...

Download PDF file
  • EP ID EP69269
  • DOI 10.5604/16414381.1155820
  • Views 112
  • Downloads 0

How To Cite

Aleksandra Szewieczek (2015). Management control system in selected public health care entities . Zeszyty Teoretyczne Rachunkowości, 2015(82), 141-150. https://europub.co.uk/articles/-A-69269