Specificity, conditions and trends in modern public financial management in Poland

The article deals with the issues of contemporary conditions and trends in public finance management in Poland. Starting from the classic concept of Peter Drucker that management is therefore not a set of individual and isolated activities, but the process of performing certain things with other peo...

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Main Authors: Paweł Ostachowski, Sabina Sanetra-Półgrabi
Format: Article
Language:English
Published: University of Applied Sciences in Bielsko-Biała 2022-12-01
Series:Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
Subjects:
Online Access:https://asej.eu/index.php/asej/article/view/681
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author Paweł Ostachowski
Sabina Sanetra-Półgrabi
author_facet Paweł Ostachowski
Sabina Sanetra-Półgrabi
author_sort Paweł Ostachowski
collection DOAJ
description The article deals with the issues of contemporary conditions and trends in public finance management in Poland. Starting from the classic concept of Peter Drucker that management is therefore not a set of individual and isolated activities, but the process of performing certain things with other people, work tries to justify in the first place that public finance is a special area of management, and then present the specific features of this space, which means that the direct implementation of commercial management techniques in it is neither easy nor fully possible. The main hypothesis of the work is the assumption that the processes and management innovations appearing in the commercial sector inevitably cause a slow transformation of management, also in the public sector, towards the optimization of its management processes and cost optimization, as well as the acquisition and use of human resources. The article also emphasizes that public finance in Poland is still a sector characterized by organizational distinctness and expenditure discipline, which limit the full transposition of commercial management models. It also presents the current trends in the management of this sector in a summary, pointing to talent management as one of the possible further ways to improve the functioning of this sector. The way to test the hypotheses of the work in this case are various research methods, both the analysis of the literature on the subject and the analysis of legislation giving an image of the possibilities and limitations of the implementation of managerial management in administration and public finances in Poland.
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spelling doaj.art-3a36d0a6f8204e59a1b44502716c3a572024-04-03T05:29:39ZengUniversity of Applied Sciences in Bielsko-BiałaZeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej2543-91032543-411X2022-12-0126410.19192/wsfip.sj4.2022.16Specificity, conditions and trends in modern public financial management in PolandPaweł Ostachowski0Sabina Sanetra-Półgrabi1Pedagogical Univeristy of CracovPedagogical Univeristy of CracovThe article deals with the issues of contemporary conditions and trends in public finance management in Poland. Starting from the classic concept of Peter Drucker that management is therefore not a set of individual and isolated activities, but the process of performing certain things with other people, work tries to justify in the first place that public finance is a special area of management, and then present the specific features of this space, which means that the direct implementation of commercial management techniques in it is neither easy nor fully possible. The main hypothesis of the work is the assumption that the processes and management innovations appearing in the commercial sector inevitably cause a slow transformation of management, also in the public sector, towards the optimization of its management processes and cost optimization, as well as the acquisition and use of human resources. The article also emphasizes that public finance in Poland is still a sector characterized by organizational distinctness and expenditure discipline, which limit the full transposition of commercial management models. It also presents the current trends in the management of this sector in a summary, pointing to talent management as one of the possible further ways to improve the functioning of this sector. The way to test the hypotheses of the work in this case are various research methods, both the analysis of the literature on the subject and the analysis of legislation giving an image of the possibilities and limitations of the implementation of managerial management in administration and public finances in Poland. https://asej.eu/index.php/asej/article/view/681managementpublic finance sectorpublic institutionsmanagement trends
spellingShingle Paweł Ostachowski
Sabina Sanetra-Półgrabi
Specificity, conditions and trends in modern public financial management in Poland
Zeszyty Naukowe Wyższej Szkoły Finansów i Prawa w Bielsku-Białej
management
public finance sector
public institutions
management trends
title Specificity, conditions and trends in modern public financial management in Poland
title_full Specificity, conditions and trends in modern public financial management in Poland
title_fullStr Specificity, conditions and trends in modern public financial management in Poland
title_full_unstemmed Specificity, conditions and trends in modern public financial management in Poland
title_short Specificity, conditions and trends in modern public financial management in Poland
title_sort specificity conditions and trends in modern public financial management in poland
topic management
public finance sector
public institutions
management trends
url https://asej.eu/index.php/asej/article/view/681
work_keys_str_mv AT pawełostachowski specificityconditionsandtrendsinmodernpublicfinancialmanagementinpoland
AT sabinasanetrapołgrabi specificityconditionsandtrendsinmodernpublicfinancialmanagementinpoland