The Controlling – the Prospective Key that Leads the Way towards the Proactive Fulfilment of the Firm’s Objectives

The controlling is one of the key factors of the managerial success not just for the firms focusing on profit, but also for non-profit organisations or the ones in the public sector. This concept has a prospective approach and not a retrospective one. The time barrier is easier to overcome in the current environment of a global digital economy, widely used information (table processors, decision supporting systems, expert systems), robotic and communication technology. Implementing this performing managerial system implies an exceptional partnership between two categories of “actors”: those from the organisation’s top management and those who are called controllers. The latter are proactive individuals with specific abilities and competencies that keep a balance between supporting the manager’s endeavours and the firm’s interests in the context of an established strategy. A controller can achieve this status through specialised training (by individuals from the financial and accounting sector), but an expert accountant can also be a controller.