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ZNACZENIE INSTRUMENTÓW RACHUNKOWOŚCI WSPOMAGAJĄCYCH ZARZĄDZANIE STRATEGICZNE W SEKTORZE PUBLICZNYM

Zarządzanie publiczne (Uniwersytetu Jagiellońskiego), 2017, Vol.40 (4), p.511-524 [Peer Reviewed Journal]

ISSN: 1896-0200 ;EISSN: 2084-3968

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  • Title:
    ZNACZENIE INSTRUMENTÓW RACHUNKOWOŚCI WSPOMAGAJĄCYCH ZARZĄDZANIE STRATEGICZNE W SEKTORZE PUBLICZNYM
  • Author: Marzec, Małgorzata
  • Subjects: Accounting - Business Administration ; Governance ; Public Administration
  • Is Part Of: Zarządzanie publiczne (Uniwersytetu Jagiellońskiego), 2017, Vol.40 (4), p.511-524
  • Description: The purpose of the article is to indicate the importance of accounting tools that support strategic management in the public sector. The paper shows the growing role of management accounting instruments that can be used to make strategic decisions in public organizations. The development of strategic management is a prerequisite for improving the efficiency of the management and implementation of public tasks. Management can be effective only if it has the right set of useful information. One source of this knowledge may be the accounting system, especially management accounting. This article attempts to evaluate the problem by analyzing the literature and theoretical discussion.
  • Publisher: Wydawnictwo Uniwersytetu Jagiellońskiego
  • Language: Polish
  • Identifier: ISSN: 1896-0200
    EISSN: 2084-3968
  • Source: CEEOL: Open Access
    ProQuest Central
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