2020
DOI: 10.35808/ersj/1944
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Harmonisation and Improvement of Management Control and Internal Audit of Public Finances’ Sector in Poland

Abstract: Purpose:The aim of this article is to analyse a process of introducing internal control and internal audit into finance management. Countries that were candidates to the European Union were obliged to introduce mechanisms of improving efficiency of public resource spending, including introduction of an independent audit and a new system of managing public units, oriented on fulfilled aims and tasks. Design/Methodology/Approach: The analysis was conducted with the usage of qualitative, comparative and praxeolog… Show more

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“…Many governments have implemented New Public Management (NPM), which has changed the public sector by introducing the principles of business-like management and the market terms typically applied by the private sector (Hood, 1991;Broadbent and Guthrie, 1992), as well as tools, including, audit or management control (Cwiakala-Malys et al, 2020;Trigkas, Liapis, and Thalassinos, 2019). This was motivated by the perceived weaknesses of the static, ineffective, inefficient and non-responsive public sector (Grossi and Steccolini, 2014;Tramblay, 2012) and the tendency of NPM to measure financial results and control whether public resources are used effectively and economically (Broadbent and Guthrie, 1992;Guthrie, 1998;Eriotis et al, 2021).…”
Section: Literature Reviewmentioning
confidence: 99%
“…Many governments have implemented New Public Management (NPM), which has changed the public sector by introducing the principles of business-like management and the market terms typically applied by the private sector (Hood, 1991;Broadbent and Guthrie, 1992), as well as tools, including, audit or management control (Cwiakala-Malys et al, 2020;Trigkas, Liapis, and Thalassinos, 2019). This was motivated by the perceived weaknesses of the static, ineffective, inefficient and non-responsive public sector (Grossi and Steccolini, 2014;Tramblay, 2012) and the tendency of NPM to measure financial results and control whether public resources are used effectively and economically (Broadbent and Guthrie, 1992;Guthrie, 1998;Eriotis et al, 2021).…”
Section: Literature Reviewmentioning
confidence: 99%