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New trends in control(-ling): qualitative analysis of results

Author

Listed:
  • Juraj Misun

    (University of Economics in Bratislava)

  • Ivana Misunova Hudakova

    (University of Economics in Bratislava)

Abstract

Internal controlling represents all control activities, which are performed within a certain system. In addition to this approach, there is also an approach relates to the motivation of the individual and the popular practical financial approach, designed to provide reasonable assurance regarding the achievement of objectives. Since three meanings of one term may be counterproductive, we will recommend a slight change. Controlling might be influenced by accounting, social control and cybernetics, yet it is still the least researched function of management. During the expansion of the economy, this function of management can hide, but it is very well prepared to intervene if the economic cycle turns into a recession or any kind of crisis appears on the horizon. In Europe, control was associated with investigation, accusation and subsequent punishment and therefore it has negative associations. This paper does not use the term controlling in the German meaning that understands it as a subsystem of management and considers the participation of a controller as a key factor.Based on a questionnaire survey from the turn of 2016 and 2017 we are determining new trends in internal controlling. In addition to quantitative responses, we have analyzed in previous papers, we conclude this research with the analysis of qualitative responses. As these data offer a deeper insight into the issues of individual questions, the aim of this paper is to evaluate them. Additionally, in various parts of the paper, we indicate new knowledge about the management function of controlling.

Suggested Citation

  • Juraj Misun & Ivana Misunova Hudakova, 2018. "New trends in control(-ling): qualitative analysis of results," Proceedings of Business and Management Conferences 6809879, International Institute of Social and Economic Sciences.
    • Handle: RePEc:sek:ibmpro:6809879
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    File URL: https://iises.net/proceedings/8th-business-management-conference-venice/table-of-content/detail?cid=68&iid=010&rid=9879
    File Function: First version, 2018
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    Cited by:

    1. Juraj Misun & Ivana Misunova Hudakova, 2019. "New Tools, Methods, Procedures in Control(-ling)," Eurasian Journal of Business and Management, Eurasian Publications, vol. 7(2), pages 23-37.

    More about this item

    Keywords

    Controlling; management function; management accounting; internal control; new trends;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other

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