A purpose of this paper is to detect relations between planning systems and rewarding schemes in micro-, small-, medium- and large-sized companies. The conducted analysis is based on selected data from a research project focusing on planning, control and communication practices developed by...

Purpose: The paper investigates whether employees' strategic awareness influences the shape of management control systems (MCSs) in Polish micro, small and medium-sized enterprises (mSMEs).Methodology: The study is based on data obtained from 223 companies between November 2010 and January 2012....

Performance reporting plays significant role in improving economic effectiveness and operational efficiency of a business. In this respect the paper focuses on examining information flows between employees and managers – in bottom-up and top-down directions – in Polish enterprises. The...

Developing MISs in NGOs is more challenging than in commercial companies. The author notes that many inputs and outputs related to non-governmental activities have qualitative character. Consequently, the contributions and effects related to non-governmental activities are less prone to...

The Act on Public Finance of 27. August 2009 redefined control processes in the Polish public sector. There appear doubts, however, whether the regulation brought indeed management control systems (MCSs) of public institutions closer to those of a corporate world. The paper investigates to what...