Opportunistic Government Behavior : How Controlling Approaches in Public Management Can Prevent It

• Autorzy: Viktor Fedosov , Tetiana Paientko

Warianty tytułu

Oportunistyczne zachowanie rządu : jak stosowanie podejść z zakresu controllingu w zarządzaniu publicznym może temu zapobiec

• Języki publikacji: EN

Abstrakty

EN

The article is devoted to features of opportunistic government behavior and the use of the controlling approach to reduce it. The purpose of the article is to identify the influence of opportunistic behavior of the government bureaucracy on the economic development of the countries of Central and Eastern Eu-rope, and to justify how the use of controlling approaches in public management can prevent it. Three hypotheses are discussed in the paper. Hypothesis 1: The low efficiency of government bureaucracy adversely affects economic growth. Hypothesis 2: The low efficiency of the government bureaucracy is caused by manifestations of opportunistic behavior. Hypothesis 3. The use of controlling approaches in public management helps to reduce the risks of opportunistic behavior of the government bureaucracy and increases the efficiency of its activities. The methodology consists of hypothetico-deductive reasoning and a comparative assessment of the effectiveness of government bureaucracy. The article contributes to the theory of controlling public funds. The results of the study are the basis for further research on the development of controlling in the public sector. (original abstract)

Celem artykułu jest określenie wpływu oportunistycznych zachowań biurokracji rządowej na rozwój gospodarczy krajów Europy Środkowej i Wschodniej oraz uzasadnienie, w jaki sposób stosowanie podejść z zakresu controllingu w zarządzaniu publicznym może temu zapobiec. W artykule sformułowano trzy hipotezy. Hipoteza 1: Niska efektywność biurokracji rządowej wpływa niekorzystnie na wzrost gospodarczy. Hipoteza 2: Niska skuteczność rządowej biurokracji jest spowodowana przejawami oportunistycznych zachowań. Hipoteza 3. Wykorzystanie podejść z zakresu controllingu w zarządzaniu publicznym pomaga zmniejszyć ryzyko oportunistycznych zachowań biurokracji rządowej i zwiększa skuteczność jej działań. W artykule dokonano analizy zjawiska i porównawczej oceny skuteczności biurokracji rządowej. Artykuł przyczynia się do rozwoju teorii kontroli funduszy publicznych. Może on stanowić podstawę do dalszych badań nad rozwojem controllingu w sektorze publicznym. (abstrakt oryginalny)

Słowa kluczowe

EN

Controlling; Public sector; Public funds; Government bureaucracy

PL

Controlling; Sektor publiczny; Fundusze publiczne; Biurokracja rządowa

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2019
• Tom: 104
• Numer: nr 160
• Strony: 37--54

Twórcy

autor

Viktor Fedosov

• Kyiv National Economic University named after Vadym Hetman

autor

Tetiana Paientko

• Kyiv National Economic University named after Vadym Hetman

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Identyfikatory

DOI

10.5604/01.3001.0013.4355