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New Tools, Methods, Procedures in Control(-ling)

Author

Listed:
  • Juraj Misun

    (University of Economics in Bratislava, Slovak Republic)

  • Ivana Misunova Hudakova

    (University of Economics in Bratislava, Slovak Republic)

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. It represents one of the basic functions in management in Anglo-American understanding. Its importance has significantly risen during the last economic crisis. Other managerial functions include planning, organizing and leadership as well as staffing, decision making, analyzing and implementing. This paper does not understand the concept of management accounting under the term controlling (German meaning). 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 new tools, methods and procedures in controlling, which were introduced in companies operating in Slovak Republic over the prior year. We analyze the research results according to the different characteristics of our research sample, such as size of the company (no. of employees), economic result, respondent's position in the organizational structure of the company etc.

Suggested Citation

  • 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.
    • Handle: RePEc:ejn:ejbmjr:v:7:y:2019:i:2:p:23-37
    as

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    References listed on IDEAS

    as
    1. 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.
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    3. David J. Cooper & Mahmoud Ezzamel & Sandy Q. Qu, 2017. "Popularizing a Management Accounting Idea: The Case of the Balanced Scorecard," Contemporary Accounting Research, John Wiley & Sons, vol. 34(2), pages 991-1025, June.
    4. Hall, Matthew, 2010. "Accounting information and managerial work," LSE Research Online Documents on Economics 28539, London School of Economics and Political Science, LSE Library.
    5. Ernesto Lopez-Valeiras & Jacobo Gomez-Conde & David Naranjo-Gil, 2015. "Sustainable Innovation, Management Accounting and Control Systems, and International Performance," Sustainability, MDPI, vol. 7(3), pages 1-14, March.
    6. Zareei, Samira, 2018. "Project scheduling for constructing biogas plant using critical path method," Renewable and Sustainable Energy Reviews, Elsevier, vol. 81(P1), pages 756-759.
    7. G. Sarens & I. De Beelde, 2006. "Interaction between internal auditors and senior management: A qualitative analysis of expectations and perceptions," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/358, Ghent University, Faculty of Economics and Business Administration.
    8. Thomas Guenther, 2013. "Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 269-290, February.
    Full references (including those not matched with items on IDEAS)

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