THE IMPORTANCE OF THE CONTROLLING SYSTEM IN THE ENTITY: THE PERCEPTION OF SPECIALISTS

Cristina (Castrase) Didea, Dan Ioan Topor and Simion Iosif Mihon
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Cristina (Castrase) Didea: PhD, 1 Decembrie 1918 University of Alba Iulia,
Dan Ioan Topor: 1 Decembrie 1918 University of Alba Iulia
Simion Iosif Mihon: 1 Decembrie 1918 University of Alba Iulia,

Social-Economic Debates, 2024, vol. 13, issue 1, 28-39

Abstract: The development of the controlling concept in the practices of modern entities is a decisive factor in order to ensure performance. Through this article we aim to capture the perception of business specialists on the importance they attach to the controlling function in business. The proposed objectives of the current research is to establish the extent to which specialists evaluate the importance of the organization and development of controlling in the entity, to establish the extent to which controlling provides the informational support necessary to substantiate decisions and establish the relationship between manager and controller. The main tool used to achieve the research objectives is the questionnaire. The target group includes respondents who hold middle or top management positions in the financial accounting field. The answers were collected in March 2021, with 30 answers returned. In order to write, submit, process and interpret the questionnaire, we used Google Docs platform. The main conclusion of our study is that the controlling function is considered to be necessary for a sustainable business, not only in the literature, but in the business practice too. Also, it provides the necessary information and tools to assist the decision–making process, not only during strategic planning, but also on operational level, on a daily basis. Another highlight of the study is the relationship between manager and controller, managers considering the high impact of the controller`s activity for the business steering.

Keywords: controlling; managerial accounting; management; organizational piloting; performance (search for similar items in EconPapers)
JEL-codes: M10 M41 (search for similar items in EconPapers)
Date: 2024
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