Measuring the Performance of Local Government Entities and Analysis of their Managers’ and Personnel’s Information Needs in the Context of "New Public Management"
Open Access
- 17 August 2013
- journal article
- Published by Uniwersytet Lodzki (University of Lodz) in Comparative Economic Research. Central and Eastern Europe
- Vol. 16 (2), 123-147
- https://doi.org/10.2478/cer-2013-0015
Abstract
This article fits into the scope of world research on the implementations of the NPM concept and uses New Institutional Economy to better understand the implementation of management accounting in the public sector.Badanie zostało przeprowadzone w formie wywiadu - ankiety audytoryjnej, skierowanej do 45 respondentów reprezentujących jednostki samorządu terytorialnego. Uzyskane rezultaty potwierdzają, iż system pomiaru dokonań stosowany przez jednostki samorządu terytorialnego w Polsce jest wynikiem silnego oddziaływania instytucjonalnego na system zarządzania tymi jednostkami i nie jest przydatny dla kierowników i pracowników tego sektora, a także nie spełnia wymagań stawianych przez założenia koncepcji NPMKeywords
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