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Controlling as driving force at today?s dynamic changing companies

Author

Listed:
  • KÁROLY SZÓKA

    (University of Sopron, Institute of Finance and Accounting)

  • BRIGITTA KOVÁCS

    (University of Sopron, István Széchenyi Management and Organizational Sciences Doctoral School)

Abstract

The task of controlling is to support the management with reports, forecasts and analyses in order to be able to take economically rational decisions. In today?s fast changing economic and information technological environment the management has to react rapidly. This means new challenges for controlling. Due to digitalization, even more real time data is available, can be stored and shared fast. This lead to a change of controlling processes. The focus of reports changed from analysing past figures to current and future trends. Controlling become the strategic early warning system of the companies. This changes the role of controllers, as it is transforming into business partners of management, and also new roles, like Data Scientist will turn up and new skills are needed. Controlling support management to take more adequate decisions, what secure the long-term survival of the company, so in an indirect way the transformation of controlling is a driving force of the companies at today?s dynamically changing environment.

Suggested Citation

  • Károly Szóka & Brigitta Kovács, 2019. "Controlling as driving force at today?s dynamic changing companies," Proceedings of International Academic Conferences 9212124, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:iacpro:9212124
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    File URL: https://iises.net/proceedings/iises-international-academic-conference-prague/table-of-content/detail?cid=92&iid=025&rid=12124
    File Function: First version, 2019
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    References listed on IDEAS

    as
    1. Mihály Bariska & Zoltán Pásztory & László Koloszár, 2019. "The Efficiency Based Costing Method – Using a Sawmill as Example," European Research Studies Journal, European Research Studies Journal, vol. 0(2), pages 229-243.
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      More about this item

      Keywords

      controlling; driving force; changing environment; digitalization;
      All these keywords.

      JEL classification:

      • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other
      • O11 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Macroeconomic Analyses of Economic Development
      • O20 - Economic Development, Innovation, Technological Change, and Growth - - Development Planning and Policy - - - General

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