Koncepcyjny i ewolucyjny wymiar controllingu
The conceptual and evolutionary perspective on controlling

Summary/Abstract: Controlling as a set of activities having specific aims, objectives, methods and organisation has found widespread application since the 1960s, mainly in companies in German-speaking countries, with a considerable variety of solutions being used. Starting from the early 1990s, these solutions are attracting increasing interest in Poland and are being implemented in Polish companies. This paper aims to provide a contribution to the current discussion among the academic community in Poland on the nature, methods and role of controlling and its relation to management processes and management accounting, by presenting the findings of literature studies, which have mainly encompassed German publications. More specifically, the paper presents different definitions and interpretations of this concept, and approaches to controlling that emerged in the course of its evolution. It also presents a brief history of controlling and the directions of its future development, and attempts to identify the impact of the International Financial Reporting Standards (IFRS) on the change in the relationship between controlling and financial accounting in public companies in Germany, which are required to prepare and present financial statements in accordance with IFRS.

• Details
• Contents