Controlling, postavení a funkce v podniku
| Title in English | Controllership, institutionalization and function in the enterprise |
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| Authors | |
| Year of publication | 2006 |
| Type | Monograph |
| MU Faculty or unit | |
| Citation | |
| Description | The doctoral study consists of four chapters. The first chapter explains the chronological evolution of controllership conceptions in the English-speaking countries, in the German-speaking countries and in the Czech Republic. From these three territorial studies the theoretical conception of controllership is consequently derived. The remaining chapters present the results from the empirical research in the practice of enterprises, which was focused on verification of the controllership theory. The second chapter deals with the controllership function in an enterprise, which consists of coordination of planning, controlling and supporting managers with financial information. The third chapter concerns on institutionalizing of controllers office in an enterprise. The fourth chapter proves a connection between controllership existence in the enterprise and financial results of the whole enterprise. |