Managerial control and its specifics: the polish experience

Lukanovska Iryna
PhD (Economics), Doctoral student of the Department of Accounting and Taxation, West Ukrainian National University, Ternopil, Ukraine, E-mail:Lukanovskair@gmail.com, ORCID ID: https://orcid.org/0000-0001-5591-6487

Cite this article:

Lukanovska I. (2024) Managerial control and its specifics: the polish experience. Ed.: V.V. Kovalenko (ed.-in-ch.) and others [Upravlinskyj kontrol ta jogo specyfika: polskyj dosvid; za red.: V.V. Kovalenko (gol. red.)], Scientific Bulletin of the Odesa National Economic University (ISSN 2313-4569), Odesa National Economics University, Odesa, No. 9 (322), pp. 22-28.

Abstract

The article examines the specifics of management control of public finances on the example of one of the European countries - Poland. The purpose of the article is to conduct a critical analysis of foreign experience in organizing modern types of control in the field of public finance, in particular in Poland. Studying the Polish experience in the context of management control is relevant for Ukraine, as it can help improve the Ukrainian control system and increase its efficiency in the current conditions of instability and budget deficit. The study determines that management control is an important component of effective public administration aimed at achieving strategic goals, increasing the efficiency of budget spending and ensuring the legitimacy of financial transactions. Management control in Poland is seen as a continuous process that includes planning, monitoring and evaluation of the activities of public organizations. The main tasks of management control include prevention of abuse, improvement of efficiency of management of public resources and achievement of the objectives of state programs. The legal framework of management control in Poland, including the Act on Public Finance, which defines the main stages and requirements for this process, is studied. The indicators used to evaluate the effectiveness of management control, including financial and operational indicators, as well as indicators of citizen satisfaction and resource efficiency, are separately considered. Importance is attached to the systematic nature of the management control process, its role in preventing violations and adapting the activities of units to strategic goals. The article pays special attention to the issues of improving the system of management control in Ukraine using the positive experience of Poland. In the context of instability and budget deficit, the author focuses the need to strengthen control over the efficiency of public funds spending and risk management.

Keywords

control, managerial control, public finance, computerization, foreign experience, digital economy.

JEL classification:М420; М480;DOI: https://doi.org/10.32680/2409-9260-2024-9-322-22-28

UD classification:657.6

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