Munich Personal RePEc Archive

Changes in management function of control

Misun, Juraj (2017): Changes in management function of control. Published in: International Conference Socio-Economic Perspectives in the Age of XXI Century Globalization (December 2017): pp. 204-217.

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Abstract

Controlling is a constantly ongoing managerial process of designing standards, measuring performance, comparing the performance with standards, and implementing corrective actions to ensure effective and efficient running of the organization's activities. Controlling represents one of the basic functions in management in Anglo-American understanding. The original term has been changed from control to controlling, as control is (like a plan in planning) only a small part of long-term activity. The term controlling, however, is also used in German literature, where it represents what Anglo-American literature refers as management (or managerial) accounting. As the Central and Eastern European literature is heavily influenced by German literature, in English-written papers published in Europe confusions often happen. Based on results of our questionnaire survey in 331 companies operating in Slovakia, which collected data at the turn of 2016 and 2017, we analyze the changes in management function of controlling and compare them with the findings in literature. We analyze the research results according to the different characteristics of the research sample, such as the size of the company by number of employees, the economic result, the respondent's position in the organizational structure of the company, or the respondent's attitude if he/she is an object or subject of control. Taking into account the quantitative and qualitative results obtained, we also present specific changes in the control of our businesses.

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