HOW THE INTERNAL STAKEHOLDERS PERCEIVE THE IMPLEMENTATION OF CONTROLLING
HOW THE INTERNAL STAKEHOLDERS PERCEIVE THE IMPLEMENTATION OF CONTROLLING

Summary/Abstract: Controlling is considered to be one of the key tools that help to make the managementof an enterprise more efficient, and thus adjust to continual changes of the economicenvironment of the present times. By implementing controlling into an enterprise, it becomesits inevitable part which helps coordinate all systems in the enterprise. It is all internalstakeholders who encounter controlling, i.e. the owners, managers, and the employees.However, for controlling to be efficient in an enterprise, it is essential to implement itappropriately, promote and enforce it, and gradually build it up, in order to achieve its mostappropriate form. Psychological aspects help to understand how implementation of controllingis perceived by the employees, managers, and the owners. The main objective of this paper isto determine the effect of controlling from the psychological point of view, and from the viewof the internal stakeholders. Using the data obtained in a survey, the paper also aims atproposing a model of implementing, enforcing, and using controlling in an enterprise. Withinthe empirical research, the authors have used a questionnaire as a method of surveying the givenproblem in the practice of Slovak enterprises. The results of the research enabled identificationof the main barriers of implementing, enforcing, and using this tool in enterprises, as perceivedby the employees, managers, and the owners. Based on the results, a standardized model ofimplementing, enforcing, and using controlling in Slovak enterprises has been proposed. Thismodel will help to ensure the acceptance of controlling by all stakeholders, eliminate barriersto its implementation and enforcement in an enterprise, help understand its benefits by internalstakeholders, and enable an effective use and functioning of this tool.

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