Najwyższe organy kontroli oraz nowe aspekty kreowania wartości publicznej w złożonych systemach adaptacyjnych

Supreme Audit Institutions must face increasing pressure owing to the financial and economic crisis and public finance crisis: contribute to a healthier and more effective functioning of the public accountability system and to generate higher social impacts by their activities. In order to meet these expectations, their value creation processes should be reconsidered and adjusted to the new recognitions about the complex adaptive systems. In his article, the author elaborates on some proposals which are based on the complex systems theory.