Role of management control from the perspective of New Public Management

The purpose of this article is to characterize the role of management control and its potential functions from the perspective of New Public Management with regard to Polish realities. The premise for undertaking the subject is the observation that the potential of this control in Poland has not been used to a sufficient extent. At the same time, the authors argue that the actual application of the idea of New Public Management (NPM) in conditions of the Polish local government may occur through management control. The argumentation has been conducted in the following structure: the idea of NPM and its application in management control, the definition of management control as defined in the Act on public finance, management control as an example of approach to management in the public sector, the dominant view on management control in public administration in Poland and functions of management control from the perspective of New Public Management with regard to domestic practice. The conclusion sums up the presented analysis and indicates key elements in the development of management control as an NPM tool.