IMPLEMENTATION OF CONTROLLING IN A NON-PUBLIC SCHOOL OF HIGHER EDUCATION IN POLAND – CASE STUDY

Abstract

Higher education institutions in Poland are now operating in a very complex, dynamic environment, which greatly hinders their effective management. Controlling inherently supports the management in terms of information and methodology which helps managers make decisions. The purpose of this paper is to present the system of controlling as a concept of higher education institution management and to discuss an exemplary process of its implementation.

Keywords

• higher education institutions, controlling, organizational structure

References

1. M. Krawiec (January 2006), “Why the modern university needs controlling”, Controlling and Management Accounting, no. 1, p. 27
2. Hahn D. (1994), Planung und Kontrolle, Planungs- und Kontrollsysteme, Planungs- und Kontrollrechnung- Controllingkonzepte, Gabler Wirtschaft, 4. Auflage, Wiesbaden.
3. GUS (Central Statistical Office) (2011), Higher Schools and Their Finance in 2010, Warsaw
4. Diagnosis of higher education in Poland. Coll. Ernst & Young, November 2009, http://ptbk.mol.uj.edu.pl/download/aktualnosci/akt.diagnoza [accessed on 10 January 2012]
5. Statistical data on higher education, http://www.nauka.gov.pl/szkolnictwo- wyzsze/dane-statystyczne-o-szkolnictwie-wyzszym [accessed on 11 November 2011]
6. International Controller Verein, www.controllerverein.de [accessed on 10 October 2006]