Evolution of Controlling in Poland
Keywords:controlling, controllership, management method, Poland
AbstractPurpose of the article: The contemporary research has shown that controlling as a method of management support is gradually becoming more and more popular and recognised in Polish enterprises. This article focuses on the features of the Polish concept of controlling at each stage of its development. Methodology/methods: The paper is based on the conceptual analysis and conclusions drawn from the literature on the general review of controlling-related papers. It demonstrates the authors’ own view on the problem included at each stage of controlling development in Poland. Scientific aim: The aim of the paper is – first of all – to present the evolution of controlling in Poland and to point out the stages of its development.. The intention of the authors is also to discuss both in theory and in practice the emerging new trends of this modern method of management support. Findings: The paper presents the evolution of controlling in Poland. The beginnings of controlling in Poland (1989–1994), growing academic and practical interest in controlling (1995–2005) and the start of the 21st century – the golden age of controlling (from 2006 till now) were distinguished as the main stages of controlling development in Poland. Moreover, the paper points to the differences among the Polish and German and American ideas of controlling. Conclusions: It should be emphasised that the trend of Polish intensive development of controlling theory and practice still continues. Controlling has become one of the most popular modern methods of management support in Poland. Despite this, there are few empirical studies into the effectiveness of controlling in Poland. Conducting this research is necessary to identify the best practices in the field of controlling in Poland.
ORIGINAL SCIENTIFIC ARTICLE