Naslov
Controlling and Sustainability: Empirical Evidence from Europe

Autori
Rausch, Alexandra ; Osmanagić Bedenik, Nidžara ; Fafaliou, Irene ; Labaš, Davor ; Porada-Rochon, Malgorzata

Izvornik
Zagreb international review of economics & business (1331-5609) XVI (2013), 1; 37-63

Vrsta, podvrsta i kategorija rada
Radovi u časopisima, članak, znanstveni

Ključne riječi
Corpporate sustainability; sustainable development; controlling practice; Europe; empirical survey

Sažetak
This paper analyses the level of development of current controlling practice and sustainable development in four selected European countries, i.e. Austria, Croatia, Greece, and Poland. It specifically aims to increase the awareness for country-specific differences and to capture key factors and shortcomings that companies experience in controlling and sustainable business practice. We hypothesize that companies in more mature countries have a higher level of development in this respect than companies in less mature countries. To this end, we use a questionnaire and a sample of 146 companies. Contrary to our hypotheses we reveal that besides Austrian, Croatian companies are more advanced in controlling and sustainability than Greek companies. Furthermore, instead of Austria, Poland appears to form a country-cluster with Greece. Based on these findings business executives and public officers should be able to cope with present shortcommings in a more appropriate way and to initiate improvements towards sustainability against country-specific backdrops.

Izvorni jezik
Engleski

Znanstvena područja
Ekonomija, Informacijske i komunikacijske znanosti

POVEZANOST RADA