Abstract
The aim of the article is to present the role of one of the elements of this framework management control „information and communication” which is the basis for participatory management in the public sector. Communication processes are an important and fundamental element of participation, and consequently, communication tools belong to participatory public management instruments. The study uses methods of analysis of acts of applicable law, standards, sources, documents, recommendations and guidelines of the Minister of Finance in the area of implementation of management control, the results of which are the outcomes of the use of methods of induction and descriptive deduction. The result is a confirmation of the usefulness and importance of „information and communication” and their flow in the management control system as an important element of social participation in public finance sector units.
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