5. Conclusions

Conclusions refer to the obtained research results in the context of the research question presented in Introduction and the aim of the study. The obtained results allow to fill the research gap in management sciences indicated in the Introduction: four groups of controlling functioning determinants are indicated: controllers-orientated and workers-orientated determinants, the dynamic capabilities of controlling and employees dynamic capabilities, considering both, their static and dynamic nature. Therefore, the main aim of the study has been fulfilled. The chapter also indicates the limitation of the study, and defines the main directions of further research—in particular, when conducting research on effectiveness of controlling in the future, it is worth considering the factors connected with human resources—related not only to controllers, but managers and employees as well.