IT Reliability and Its Influence on the Results of Controlling: Comparative Analysis of Organizations Functioning in Poland and Switzerland

Bieńkowska, Agnieszka; Tworek, Katarzyna; Zabłocka-Kluczka, Anna

doi:10.1080/10580530.2020.1696545

Cited by 13 publications

(14 citation statements)

References 22 publications

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“…This finding proved the indirect impact of the quality of controlling on the functioning of the organisation as a whole, which confirmed the initial findings (Bieńkowska, 2015). The first part of the model confirmed that the quality of controlling affected the job performance of managers directly, which was consistent with the observations by Weber (1991), Kuc (2011), Nowosielski (2018) or Zur Muehlen (2002 and results provided by, e.g., Bieńkowska (2015) or Bieńkowska et al (2019b), showing that controlling as a management-support method increased quality and also positively influenced decisions made by managers. It was also confirmed by Marciniak (2008).…”

Section: Discussionsupporting

confidence: 88%

“…Nevertheless, "the usefulness of controlling in the process of management rationalisation is being questioned, there is the need to reduce controlling positions, arguing with the high costs of maintaining these services, the lack of translation into the financial result, poor work efficiency or low quality of services" (Nowosielski, 2011, p. 244). However, Bieńkowska et al (2019b) and Tworek (2019) pointed to the positive relationships between the quality of controlling outputs and organisational performance.…”

Section: Impact Of Controlling On the Organisational Performancementioning

confidence: 98%

“…According to the authors, it is very important to achieve broadly understood success, both in terms of "feelings" of managers expressed in the quality of their decisions, as well as in the scope of the organisation's activity as a whole (Weber & Nevries, 2010, p. 17). Moreover, Bieńkowska et al (2019aBieńkowska et al ( , 2019b presented empirical evidence that the quality of controlling outputs actually shortened the decision-making time and resulted in the overall increase in the effectiveness of the organisation's management. According to Sova (2019), controlling is an effective enterprise management tool.…”

Section: Impact Of Controlling On the Organisational Performancementioning

confidence: 99%

“…• ensured economic efficiency (profitability) and financial liquidity (Hahn & Hungenberg, 2001); • ensured sustained and systematic improvement in economic performance (Kuc, 2002). Organisational performance is obviously named as one of the most important benefits of implemented controlling (Bieńkowska et al, 2019a;Bieńkowska et al, 2019b;Tworek, 2019), and it is treated as a general result parameter referring to the organisation as a whole. Unfortunately, so far, the literature has not explained the mechanism of the influence made by controlling on this parameter of the organisational functioning, and this issue still constitutes a research gap in management sciences.…”

Section: Introductionmentioning

confidence: 99%

“…However, it is not enough to consider the implementation of controlling alone (i.e., whether to implement and for what period, cf. Bieńkowska et al, 2019aBieńkowska et al, , 2019b as it is necessary to also reflect on their quality, which translates into the influence of controlling on the functioning of the organisation as a whole. Weber and Nevries (2012) emphasised the need to focus controlling on an internal customer.…”

Section: Introductionmentioning

confidence: 99%

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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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Section: Discussionsupporting

confidence: 88%

Section: Impact Of Controlling On the Organisational Performancementioning

confidence: 98%