AD ALTA
JOURNAL OF INTERDISCIPLINARY RESEARCH
as a reason for changes in controlling by several respondents.
Few respondents stated that the control requirements were
reduced due to the strict initial setting of the control process (in
the case of multinational companies, where the Slovak branch
was significantly smaller or with a lower number of employees)
or due to the time-consuming of current control process.
Figure 1 Changes in business environment
Source: Own Work
We choose some interesting qualitative answers (justifications)
from respondents from Slovak businesses to declare and confirm
our findings in table 1.
Table 1 Chosen changes in controlling in Slovak businesses
Changes
Justification
Respondent
description
1
Yes
Higher demands of customers on
quality of products.
CEO, small
wholesale
company,
Bratislava TU
2
No
The company has been thriving
recently and has good results.
The last control has found some
shortcomings, and after they were
removed, everything works as it
should.
Manager, large
electronics
manufacturer,
Žilina TU
3
Yes
Increasingly less skilled
employees with smaller
motivation who require more
strict control and supervision.
CSO manager,
large retail
company with
electronics,
Bratislava TU
4
No
We have implemented the QMS
system since 2005 and we only
improve it.
Quality manager,
medium large
manufacturer,
Bratislava TU
5
Yes
Control is a continuous process,
what means changes and new
opportunities come constantly.
CEO, small real
estate company,
Žilina TU
6
No
The control system has evolved
since the establishment of
company. But it is already
working very well for our needs.
Owner, small
wholesale
company, Trnava
TU
7
Yes
Mainly legislative changes. As a
result of the changes, we have
necessarily entered into a contract
with a law firm to actually
eliminate the risks of changing
legislation.
Owner, small
wholesale
company, Banská
Bystrica TU
Source: Own Work
In our research, we also focused on finding out whether
businesses were introducing new methods, tools for procedures
in the past year into controlling. Up to 210 respondents (63.44%)
said they did not introduce any new tools, methods and
procedures in the controlling in the past year. Of these
respondents supplemented their reply by a qualitative answer
104 respondents (49.52%). Most often, businesses have put in
place, as a reason for not introducing new methods, tools and
procedures, an effectively set up controlling in past that does not
need to intervene, the introduction of new tools, methods or
procedures two to four years ago and no changes in the business
environment that would require such methods to be
implemented.
As can be seen in Figure 2, more than a third of respondents
(120; 36.25%) reported that in the last year they introduced new
methods, tools and procedures in controlling. Of these
respondents, 119 (99.17%) provided qualitative answers. The
most frequently introduced methods, tools and procedures into
businesses were new applications and other information and
communication tools and new methods and tools for controlling
quality and costs. One respondent did not provide an answer to
this question, as he is no longer than few months in company
and cannot adequately and truthfully answer the question.
Figure 2 New methods and tools in controlling
Source: Own Work
We rate the measured share of positive responses as relatively
high. The reason is the good development of the economy during
the years of research, which does not work in favor to
controlling, but rather greater freedom/empowerment of
subordinates and increasing of their empowerment. On the other
hand, the growth of the economy is associated with the
recruitment of new employees who need increased control at the
beginning.
Figure 3 presents the relationship between the first and second
respondents' responses. Up to 41% of the surveyed companies
(136 respondents) did not notice any changes in the business
environment that would affect controlling and at the same time
did not introduce any new method, tool or procedure into the
controlling during the last year. According to qualitative
responses, this attitude of businesses was due to the effective
setting of the controlling in past periods, as well as the
introduction of new tools or interventions in the controlling in
past years or none significant changes of the industry.
Respondents in 24% (81) said they have noticed changes in
controlling and were introducing new methods, procedures and
tools for control as well. New positions for controllers or
auditors were created, companies automated selected business
processes and started to use information-communication tools in
control (e.g. CRM, SCM) and incorporated quality management
systems (ISO) into the controlling.
Respondents perceived changes in controlling, but did not
introduce new methods, tools and procedures (75; 23%). In their
qualitative responses, respondents said that despite changes in
the business environment, they did not see any importance in
introducing new methods, procedures and tools, as they
introduced them earlier into controlling, for example, after the
economic crisis or after ISO certification.
The smallest group of respondents (39; 12%) did not notice any
changes in the business environment related to controlling, but
nevertheless introduced new methods, tools and procedures into
the controlling. These changes were not caused by changes in the
business environment, but by continuous improvement and of
controlling in some businesses. Managers introduced stricter
employee controls and controls of work performance, started to
use more frequently CCTV and other monitoring systems,
increased frequency of controlling or extended subject and
object of control.
Yes, I have;
No, I have
not;
0%
20%
40%
60%
80%
100%
The business environment is undergoing constant
change. Have you noticed in the last time changes that
would essentially affect controlling?
Yes, I have;
120
No, I have
not; 210
N/A; 1
0%
20%
40%
60%
80%
100%
Have you introduced a new tool / new method / new
procedure in your company in the last year, which
would fundamentally affect controlling?
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