Integrating a behavioral aspect when developing the structure of a controlling system oriented towards increasing a company’s value
Integrating a behavioral aspect when developing the structure of a controlling system oriented towards increasing a company’s value

Summary/Abstract: The introduction of a controlling system by using the potential of internal capabilities could be a determining factor that ensures an increase in a company’s value. The behavioral aspect is also essential when developing such a controlling system. However, the structure of the controlling system in the scientific literature is not fully analyzed, and the importance of the behavioral aspect and its integration into the system as a distinct element is ignored. The aim of the study is to develop a structure of a controlling system oriented towards increasing the company’s value by integrating elements that reflect the behavioral aspect of the system. The results of the study revealed that the controlling environment, including the behavioral aspect, must be the background for any controlling system. Therefore, the subsystem of the controlling environment that reflects the behavioral aspect should be identified as an element of the highest level of the hierarchy of the system that influences the functioning of other subsystems. The following elements can be appropriately assigned to the subsystem of a controlling environment: 1) the principles, 2) the organizational structure, 3) the management style and 4) the philosophy and culture of the organization. Taking into account the fact that strategic and operational controlling are essential types of controlling, the proposed subsystems of a second hierarchy level should be strategic controlling and operational controlling. Subsystems of the object, subject, functions, and process of controlling, as well as the methodological-instrumental subsystem, should be assigned to the third hierarchy level of the controlling system.

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