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2021 | OriginalPaper | Chapter

3. Factors Influencing the Functioning of Controlling

Author : Agnieszka Bieńkowska

Published in: Introducing the Controlling Effectiveness Model

Publisher: Springer International Publishing

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Abstract

This chapter describes four groups of determinants influencing the functioning of controlling in organisation in accordance with the Controlling Effectiveness Model concept: referring directly to the work of controllers named controllers-orientated organisational determinants; referring to the work of managers and employees in the organization named workers-orientated organisational determinants; referring to the dynamic nature of controlling named the dynamic capabilities of controlling and referring to the employees’ dynamic capabilities. The elements included in each group of determinants were indicated. It was emphasized that each of the specified determinants affects controlling slightly differently, emphasizing, to a higher or lower degree, orientation at controllers or employees (controlling—workers orientation), emphasizing the static or dynamic dimension of impact (dynamic—static orientation). The chapter presents the Controlling Effectiveness Model with moderators and the influence of various determinants on quality of controlling.

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Title: Factors Influencing the Functioning of Controlling
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_3