Drivers of Successful Controllership: Activities, People and Connecting With Management

Weber, Jürgen; Nevries, Pascal

doi:10.4128/9781606491058

Cited by 9 publications

(5 citation statements)

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“…[10][11]. Weber [17] confirms that by combining changes in controlling with factors shaping controlling solutions that change in time. The perspective of situational conditions reveals the dynamic nature of controlling.…”

Section: Introductionmentioning

confidence: 96%

“…This means a direct increase in the quality of controlling in the organization-where the quality of controlling should be understood as "the degree to which the set of inherent properties of controlling products (services, benefits) meets the requirements of primarily recipients of these products (managers and/or other recipients in the organization), but also controllers-as implementers of the idea of controlling" [34] (p. 221). The quality of controlling understood in this way is therefore a relative category and the key issue here is emphasized by e.g., Webera and Nevriesa [17], who claim that controlling should be oriented towards the internal customer. The focus on the recipient is also emphasized by Roehl-Anderson and Bragg [40].…”

mentioning

confidence: 99%

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The Moderating Role of IT in Process of Shaping Organizational Performance by Dynamic Capabilities of Controlling

Bieńkowska

Tworek

2021

Applied Sciences

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IT solutions have a significant role in supporting controlling processes, as well as in shaping the performance of organization as a whole. The aim of this article is to examine the impact of controlling dynamic capabilities on organizational performance through quality of controlling and verify the role of IT support for the obtainment of benefits for the organization as a whole. The empirical verification of hypotheses was done on the sample of 229 organizations functioning in Poland. The presented results of empirical research allowed for the construction of a model demonstrating the impact of dynamic capabilities of controlling on organizational performance through quality of controlling. Next, it was concluded that IT dynamic capabilities as well as IT reliability moderates the influence of dynamic capabilities of controlling on organizational performance. Methods of statistical description and estimation were used for the empirical research (based on the questionnaire as a main tool of data gathering), esp. multiple linear regression analysis with mediator and moderators was performed using SPSS Macro Process.

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Section: Introductionmentioning

confidence: 96%

mentioning

confidence: 99%

The Moderating Role of IT in Process of Shaping Organizational Performance by Dynamic Capabilities of Controlling

Bieńkowska

Tworek

2021

Applied Sciences

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“…There are often difficulties in communicating with management because reports are not always prepared in a way that is comprehensible to recipients". Weber and Nevries (2010) emphasised that the internal orientation of controlling on the customer affected the achieved quality of controlling services. This, in turn, implies an increase in the satisfaction of managers and their trust in controllers, resulting in a positive impact on their decisions and the activities of the organisation as a whole.…”

Section: Impact Of Controlling On the Organisational Performancementioning

confidence: 99%

Controlling Effectiveness Model — empirical research results regarding the influence of controlling on organisational performance

Bieńkowska

2020

Engineering Management in Production and Services

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The article aims to explain how controlling influences an organisation as a whole, considering the job performance of employees and managers. It describes the development and verification of the Controlling Effectiveness Model, which characterises the impact, the place of each variable and the direction of each relationship in the effort to shape organisational performance. The hypothesis was verified with the help of empirical research, which was conducted with 264 organisations operating in Poland. The survey took place in October 2019. The authors of the article used the CAWI method. Efforts had been made to ensure a diversified research sample encompassing various organisational characteristics. The exploratory and confirmatory factor analysis and the sequentially mediated regression model were used to verify the hypothesis. The empirical research allowed confirming a statistically significant indirect impact of the quality of controlling on organisational performance. This relationship depends on the job performance of managers and employees. The analysis of the impact made by controlling on the job performance of employees and managers as we as the organisational performance resulted in a mediation model (the Controlling Effectiveness Model) and confirmed the effect of controlling on organisational performance through the impact on job performance of managers and employees. The article has practical implications. The organisations that decide to implement controlling should focus on the quality of this management support method. It is not enough to simply implement controlling as organisations need to ensure the correct implementation. In this context, it is also relevant to properly shape functional, organisational and instrumental controlling solutions (tailored to the characteristics of the organisation as a whole, as well as to the environmental conditions, under which the organisation operates), which determine the quality of controlling.

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“…Met adequate managementinformatie vervult de controller een ondersteunende rol bij de sturing van de organisatie (Borthick, 1996;Weber en Nevries, 2010). De introductie van de Business Balanced Business Score Card (BBSC) door Kaplan en Norton in 1992 verbreedde de visie.…”

Section: Inleidingunclassified

“…Doordat de informatievoorziening en de beheersing steeds meer worden geïntegreerd in de reguliere bedrijfsvoering, zal de controller er minder tijd aan hoeven te besteden en krijgt hij de ruimte om te investeren in zijn adviesrol. Onderzoek toont aan dat de wijze, waarop controllers zichzelf en hun rol zien, belangrijk is bij de vaststelling van de rol, die controllers moeten vervullen (Johnston et al, 2002;Byrne en Pierce, 2007;Weber en Nevries, 2010). Als het management een pro-actieve sparringpartner op prijs stelt, zal de controller een ondersteunende rol kunnen 'verdienen' in het kader van business development.…”

Section: Samenvatting En Conclusiesunclassified

Hoe ziet de control-functie er in 2020 uit?

Conijn¹,

Rouwelaar²

2012

MAB

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Dit artikel bevat de resultaten van een kwalitatief onderzoek uitgevoerd naar de ontwikkelingen van de control-functie. De verwachtingen zijn duidelijk: de hoeveelheid informatie zal toenemen; de snelheid, waarmee management besluiten moet nemen, zal eveneens toenemen; de persoon van de controller zal veranderen en doordat de informatievoorziening en de beheersing steeds meer worden geïntegreerd in de reguliere bedrijfsvoering, zal de controller daar minder tijd aan hoeven te besteden en krijgt hij1 de ruimte om te investeren in zijn adviesrol. Bepalend voor de invulling van de rol van de controller zijn de ontwikkelingen op het gebied van de informatievoorziening, als een cruciaal hulpmiddel bij het vervullen van de rol, en de ontwikkelingen van de wijze waarop een controller invulling kan geven aan de verschillende aspecten van zijn rol, op het gebied van beheersing, besluitvorming en advisering.

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Drivers of Successful Controllership: Activities, People and Connecting With Management

Cited by 9 publications

References 0 publications

The Moderating Role of IT in Process of Shaping Organizational Performance by Dynamic Capabilities of Controlling

The Moderating Role of IT in Process of Shaping Organizational Performance by Dynamic Capabilities of Controlling

Controlling Effectiveness Model — empirical research results regarding the influence of controlling on organisational performance

Hoe ziet de control-functie er in 2020 uit?

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