Top

Published in:

2021 | OriginalPaper | Chapter

2. Controlling Quality and Effectiveness: Controlling Effectiveness Model

Author : Agnieszka Bieńkowska

Published in: Introducing the Controlling Effectiveness Model

Publisher: Springer International Publishing

Activate our intelligent search to find suitable subject content or patents.

search-config

AI-assisted search

Off

Abstract

Based on the fact that it is not enough for an organization to simply implement controlling to ensure its effectiveness, the chapter discusses the concept of quality of controlling understood as the degree to which the set of the inherent properties of products of controlling meets the requirements of both the recipients of these products, and also controllers. At the same time, to verify the thesis that controlling impacts the resultant parameters of organization functioning—the organisational performance was adopted as a general result parameter, which is also a synthetic benefit of implementing controlling (with the obvious assumption that organizational performance is also influenced by factors other than controlling). The chapter also characterizes the preliminary Controlling Effectiveness Model, where the term of the effectiveness of controlling is understood as the strength of the influence of controlling on the organisational performance.

Dont have a licence yet? Then find out more about our products and how to get one now:

Springer Professional "Wirtschaft+Technik"

Online-Abonnement

Mit Springer Professional "Wirtschaft+Technik" erhalten Sie Zugriff auf:

über 102.000 Bücher
über 537 Zeitschriften

aus folgenden Fachgebieten:

Automobil + Motoren
Bauwesen + Immobilien
Business IT + Informatik
Elektrotechnik + Elektronik
Energie + Nachhaltigkeit
Finance + Banking
Management + Führung
Marketing + Vertrieb
Maschinenbau + Werkstoffe
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

Springer Professional "Wirtschaft"

Online-Abonnement

Mit Springer Professional "Wirtschaft" erhalten Sie Zugriff auf:

über 67.000 Bücher
über 340 Zeitschriften

aus folgenden Fachgebieten:

Bauwesen + Immobilien
Business IT + Informatik
Finance + Banking
Management + Führung
Marketing + Vertrieb
Versicherung + Risiko

Jetzt Wissensvorsprung sichern!

inform now

previous chapter Introduction

next chapter Factors Influencing the Functioning of Controlling

Amann, K., & Petzold, J. (2014). Management und Controlling: Instrumente-Organisation-Ziele. Wiesbaden: Springer. https://doi.org/10.1007/978-3-658-28795-5.CrossRef

Bea, F., Friedl, B., & Schweitzer, M. (2005). Allgemeine Betriebwirtschftslehre. Stuttgart: Lucius UTB.

Benčová, M., & Kaľavská, A. (2009). Importance of the controllership for the company performance-software company experience. Ekonomie a Management, 2, 76–83.

Benedic, N. O. (2015). The challenge of controlling. International Journal of Industrial Engineering and Management (IJIEM), 6(4), 153–163.

Bieńkowska, A. (2015). Analiza rozwiązań i wzorce controllingu w organizacji [Analysis of solutions and controlling patterns in the organization]. Wrocław: Oficyna Wydawnicza Politechniki Wrocławskiej.

Bieńkowska, A. (2020). Controlling effectiveness model – Empirical research results regarding the influence of controlling on organisational performance. Engineering Management in Production and Services, 12(3), 28–42.CrossRef

Bieńkowska, A., Tworek, K., & Zabłocka-Kluczka, A. (2019a). IT reliability and its influence on the results of controlling: Comparative analysis of orga nizations functioning in Poland and Switzerland. Information Systems Management, 37(1), 33–51. https://doi.org/10.1080/10580530.2020.1696545.CrossRef

Bieńkowska, A., Tworek, K., & Zabłocka-Kluczka, A. (2019b). Information technology reliability influence on controlling excellence. The International Journal of Digital Accounting Research, 19, 1–28.CrossRef

Bieńkowska, A., & Zgrzywa-Ziemak, A. (2011). Współczesne metody zarządzania w przedsiębiorstwach funkcjonujacych w Polsce - identyfikacja stanu istniejącego. In M. Hopej & Z. Kral (Eds.), Współczesne metody zarządzania w teorii i praktyce. Wrocław: Oficyna Wydawnicza Politechniki Wrocławskiej.

Brzezin, W. (2001). Controlling. Modele teoretyczne-normatywne do zastosowania w przedsiębiorstwach polskich. Częstochowa: Częstochowskie Wydawnictwo Naukowe.

Chachuła, D. (2009). Controlling: Koncepcje, narzędzia, modele. Difin: Warszawa.

Chalastra, M. (2010). Audyt systemu controllingu. Controlling i Rachunkowość Zarządcza, 10.

Hahn D., & Hungenberg H. (2001), Planung und Kontrolle – Planungs- und Kontrollsysteme – Planungs- und Kontrollerechtung. Wertorientierte Controllingkonzepte, 6. Aufl., Springer Gabler, Wiesbaden.

Kaplan, R. S., & Norton, D. P. (1996). The balanced scorecard: Translating strategy into action. Boston, MA: Harvard Business School Press.

Karwacki, P. (2011). Czynniki ograniczające efektywność controllingu w przedsiębiorstwie. In A. Barabasz & J. Skalik (Eds.), Współczesne przeobrażenia procesów zarządczych przedsiębiorstwa. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 217.

Kuc, B. R. (2002). Teoria i praktyka kontrolingu. In B. R. Kuc (Ed.), Kontrola i kontroling w zarządzaniu: Tendencje, koncepcje, instrumenty. Warszawa: WSZiM.

Kuc, B. R. (2011). Kontroling dla menedżerów. Warszawa: Helion.

Maletic, M., Maletic, D., Dahlgaard, J., Dahlgaard-Park, S. M., & Gomišcek, B. (2015). Do corporate sustainability practices enhance organizational economic performance? International Journal of Quality and Service Sciences, 7(2–3), 184–200.CrossRef

Marciniak, S. (2008). Controlling. Teoria, zastosowania. Warszawa: Difin.

Nowosielski, S. (2001). Centra kosztów i centra zysku w przedsiębiorstwie. Wrocław: Wydawnictwo Akademii Ekonomicznej im. Oskara Langego we Wrocławiu.

Nowosielski, K. (2018). Sprawność procesów controllingowych: Istota, Przejawy, Determinanty (Vol. 279). Wrocław: Wydawnictwo Uniwersytetu Ekonomicznego we Wrocławiu.

Richard, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2009). Measuring organizational performance: Towards methodological best practice. Journal of Management, 35(3), 718–804.CrossRef

Rylková, Ž. (2015). Measurement of business performance in relation to competitors. Engineering Management in Production and Services, 7(2), 13–19.

Sujová, A., Marcineková, K., & Simanová, Ľ. (2019). Influence of modern process performance indicators on corporate performance—The empirical study. Engineering Management in Production and Services, 11(2), 119–129.CrossRef

Tworek, K. (2019). Aligning IT with business. Cham: Springer. https://doi.org/10.1007/978-3-030-11563-0.CrossRef

Tworek, K., & Sałamacha, A. (2019). CRM influence on organisational performance—The moderating role of IT reliability. Engineering Management in Production and Services, 11(3), 96–105.CrossRef

Vollmuth, H. J. (2000). Controlling: Planowanie, kontrola, zarządzanie. Warszawa: Placet.

Weber, J. (1990). Einfuhrung in das Controlling. Stuttgart: Schäffer-Poeschel Verlag.

Weber, J. (1991). Einfuhrung in das Controlling. Stuttgart: Schäffer-Poeschel Verlag.

Weber, J. (2001). Wprowadzenie do controllingu. Katowice: Oficyna Wydawnicza Profit.

Weber, J. (2011). Drivers of successful controllership: Activities, people, and connecting with management. New York: Business Expert Press.

Weber, J., & Nevries, P. (2010). Drivers of successful controllership. Activities, people and connecting with management. New York: Business Expert Press.CrossRef

Zur Muehlen, M. (2004). Workflow-based process controlling: Foundation, design, and application of workflow-driven process information system. Berlin: Logos.

Title: Controlling Quality and Effectiveness: Controlling Effectiveness Model
Author: Agnieszka Bieńkowska
Publisher: Springer International Publishing
Book: Introducing the Controlling Effectiveness Model
Print ISBN: 978-3-030-73807-5

Electronic ISBN: 978-3-030-73808-2

Copyright Year: 2021
DOI: https://doi.org/10.1007/978-3-030-73808-2_2