Title
Employees versus implementing controlling to the business practice
Abstract
Implementing controlling into business practice is a difficult, long-term and complex process that is unique for each enterprise. It is affected by various psychological factors that evoke positive and negative emotions by owners, managers and employees. The main objective of this paper is to identify the key psychological factors, emotions and barriers which affect employees during implementing controlling into the business practice. The empirical research of the issue problem was conducted by the questioning method in the form of the questionnaire. In order to evaluate the research results, descriptive, graphical, and mathematic-statistical methods were used. Based on the findings, a concept was proposed which put an emphasis on the key psychological aspects of the employees during the implementation of this tool. The proposed concept could become a support tool for company owners and managers to eliminate negative emotions and evoke positive emotions in employees during the process of implementation and enforcement of controlling into the enterprise, ensuring that controlling is fully functional and accepted by all internal stakeholders.
Keywords
controlling, employees, implementation, psychological factors, emotions, barriers
JEL classifications
D91 , L20 , M21 , M50
URI
http://jssidoi.org/jesi/article/473
DOI
Pages
1527-1540
Funding
This research was supported by the project VEGA 1/0010/17 and projects APVV-18-0520, APVV-18-0378, APVV-17-0456 and APVV-17-0583.This is an open access issue and all published articles are licensed under a
Creative Commons Attribution 4.0 International License
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