标题：Internal control as a source of information on corporate performance.Research on Polish micro, small and medium-sized companies
其他标题：Kontrola wewnętrzna jako źródło informacji o dokonaniach jednostki gospodarczej. Badania empiryczne dotyczące mikro-, małych i średnich przedsiębiorstw działających w Polsce
摘要：This paper analyses solutions regarding internal controls implemented in micro, small and medium-sized companies in Poland.The analysis is based on information derived from the study of 91 busi-nesses from the MSME cluster.Firstly, the question of institutional solutions for internal control activities was addressed.Subsequently, the controlled areas of business and bottom-up transmission channels used in the internal control system were identified.Finally, the problem of post-control feedback was examined.Despite the diversity in control models used in particular entities, it became evident that – in particular in the middle-sized class – certain measures to improve quality of manage-ment information are taken.Such actions include: establishing units or posts specialising in internal control, monitoring such success factors of an organization as quality, profitability, and work organi-zation, as well as providing managerial staff with regular control reports.In smaller companies, in turn, the effectiveness of internal control and its role in the managing process depends on the in-volvement of managers and company owners.Yet, in far too many companies control works in one way only, namely, „bottom-up”.This results in information deficit on the part of employees and the teams which are controlled.
其他摘要：W artykule dokonano analizy rozwiązań z zakresu kontroli wewnętrznej funkcjonujących w mikro, małych i średnich przedsiębiorstwach w Polsce, na podstawie informacji uzyskanych z badania obejtucjonalizacji rozwiązań kontrolnych. Następnie scharakteryzowano
关键词：internal control;performance;micro-;small- and medium-sized companies;reporting
其他关键词：kontrola wewnętrzna;dokonania;mikro-;małe i średnie przedsiębiorstwa;raportowanie
