- Tytuł:
-
Kryterium odpowiedzialności jako element jakości finansów publicznych
The Criterion of Accountability as Part of the Quality of Public Finances - Autorzy:
- Franek, Sławomir
- Powiązania:
- https://bibliotekanauki.pl/articles/956881.pdf
- Data publikacji:
- 2013
- Wydawca:
- Akademia Leona Koźmińskiego w Warszawie
- Tematy:
-
public finance
accountability
new public management - Opis:
- Purpose: The purpose of this article is to define the factors that contribute to the use of the category of accountability not only in the formal meaning (public finance discipline), but also for the needs of public management (effectiveness of public finances). Methodology and findings: The article indicates that one of the conditions to ensure the effectiveness of public finances in the fight against the crisis is the use of accountability rules relating to the process of public finance management. The article is based on the concept of quality of public finances and institutional arrangements used for the management of public finances Originality: This article presents two dimensions of accountability: first is the traditional approach to accountability equated with responsibility for public finance discipline; second is the modern approach in which accountability is a kind of public authority program built on the commitment to achieve the purpose and the need to account for the results. The article indicates that the category of accountability can be regarded as part of the public financial management system, both at the national and supranational level.
- Źródło:
-
Management and Business Administration. Central Europe; 2013, 21, 2(121); 95-105
2084-3356 - Pojawia się w:
- Management and Business Administration. Central Europe
- Dostawca treści:
- Biblioteka Nauki
Artykuł