Naslov
The relation between uncertainty, controllers' output quality, and enterprise performance

Autori
Petrlić, Antonija ; Vitezić, Neda

Vrsta, podvrsta i kategorija rada
Sažeci sa skupova, sažetak, znanstveni

Skup
International Scientific Conference Economics of Digital Transformation (EDT) 2022 DIGITOMICS

Mjesto i datum
Opatija, Hrvatska, 23.06.2022. - 25.06.2022

Vrsta sudjelovanja
Predavanje

Vrsta recenzije
Nije recenziran

Ključne riječi
controlling, uncertainty, enterprise performance

Sažetak
Uncertainty of the environment, rapid technological progress, and general intensity of competition contribute to the growing need to connect controllers and managers in the decision- making process. Controllers as business analysts are more and more advisors, so the relationship between them and managers is becoming a partnership. The results of controllers are various analyzes and reports based on numerous data, so in the era of Big Data, their quality is increasingly important. The aim of this paper is to prove that there is a positive relationship between uncertainty in the environment and the controller's output in both content and quality. Indirectly, this has an impact on the achieved business results measured by various indicators. A survey on a sample of 87 controllers from large Croatian companies will be used to prove this thesis. Thereby the PLS-SEM method will be applied for model testing. The results suggest that environmental uncertainty, including the intensity of competition and accelerated technological progress, have a positive and significant effect on the quality of controllers’ outputs and, ultimately, on business performance. The results support a new paradigm about the need for an advisory role of the controller through a partnership with management.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija

POVEZANOST RADA