Since 1990 the number of higher schools in Poland is growing rapidly. Attractiveness of the sector of non-public HEIs is demonstrated by a constantly growing number of schools and their increasing revenues. However, statistical forecasts show that within the next 10 years the numbers of students will drop by around one third. Non-public HEIs will have to face growing competition which will be a result of not only the coming baby bust but also of competition from foreign schools and from public HEIs (receiving financial support from the central budget). Higher education institutions in Poland are now in a very complex, dynamic environment, which greatly hinders their effective management. In order to grow further or only to keep their market positions, non-public HEIs will have to face the need to ensure effective management of their organisations, including in particular the finance area. Controlling inherently supports the management, in terms of information and methodology, which helps managers make decisions. This article aims to present theoretical considerations regarding the role of accounting as an information source of controlling. Its aim is also to present results of empirical research conducted among non-public higher education institutions (HEIs) in Poland on the tasks that the Bursar implements in controlling of non-public HEIs, in particular, to determine the influence of Bursar on controlling.
Elzbieta Janczyk-Strzała, Higher School of Banking, Poland
Stream: Economics and Management
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