Page 206

AD ALTA

JOURNAL OF INTERDISCIPLINARY RESEARCH

Figure 3 Relationship between changes in business environment
affecting controlling and introducing new methods, tools and
procedures in controlling

Source: Own Work

In the context of the presented findings, we have determined
whether there is any correlation between the introduction of new
tools, methods and procedures into control and awareness of
changes in the business environment that affect controlling. The
relationship between the two nominal variables was determined
by Kramer V, the coefficient Phi and Goodman and Kruskal
lambda. One of respondents was excluded due to his unanswered
question (n = 330).

Both the Phi and Cramer V coefficients are 0.31 (Table 2). Thus,
the coefficient is not negligible, but rather small, which means
that the link between the two variables exists, but is not too
strong.

Goodman and Kruskal lamba is λ = 0.05, p = 0.10 (Table 3).
Since the lambda value is also very low and not statistically
significant, since p is greater than 0.05, we can conclude that no
statistically significant causal relationship has been find. The
perception of a change in the business environment affecting
controlling does not mean that the company will introduce new
methods, tools or procedures to control.

Table 2 Crammer’s V and Phi Coefficient

Source: Own Work

Table 3 Goodman and Kruskal lamba

Source: Own Work

5 Conclusion

Using multiple statistical methods, we found that there is no
statistically significant correlation between the introduction of
new tools, methods and procedures into controlling and
awareness of changes in the business environment that affect this
management function. Managers and informed employees, who
noticed changes in the business environment affecting the
controlling, think the most important changes in business
environment are more emphasis on quality of products and
services, different customers’ behavior, changes in legislation
and opportunities arising from the development and availability
of information and communication technologies.

These changes

also involve the introduction of new tools, methods and
procedures into controlling, which are mainly focused on
creating new on control specialized job positions (controllers or
auditors), companies automated selected business processes and
started to use information-communication tools in controlling
(e.g. CRM, SCM) and incorporated quality management systems
(ISO) into the controlling. Other part of managers doesn’t see
importance of changes in business environment and don’t see

reason to implement new methods, tools or procedures into
process of control as well. They claim that controlling in their
company have been evolved since the establishment of company
and process of control is already working very well for their
needs.

References

1. Amabile, T.M.: A model of creativity and innovation in
organizations. Research in organizational behavior. 1988; 10(1),
123-167. ISSN 0191-3085.
2. Bedford, D.S.: Management control systems across different
modes of innovation: Implications for firm performance.
Management Accounting Research. 2015; 28(June), 12-30. ISSN
1044-5005.
3. Benowitz, E. A.: Principles of Management. New York:
Hungry Minds, 2001. 240 p. ISBN 0-7645-6384-X.
4. Bisbe, J. and Otley, D.: The effects of the interactive use of
management control systems on product innovation. Accounting,
Organizations and Society. 2004; 29(8), 709-737. ISSN 0361-3682.
5. Bonner, J.M., Ruekert, R.W. and Walker Jr,O.C.: Upper
management control of new product development projects and
project performance. Journal of Product Innovation
Management. 2002; 19(3), 233-245. ISSN 1540-5885.
6. Brenner, B. 2009. Management Control in Central and
Eastern European Subsidiaries. Hampshire: Palgrave
Macmillan. 306 p. ISBN 978-0-230-20140-8.
7. Burns, T. and Stalker, G.M.: The Management of Innovation.
London: Tavistock Publications, 1961. 308 p. ISBN 978-0-19-
828878-7.
8. Certo, S. C. and T. Certo. Modern management: concepts and
skills. 14 Edition. Boston: Pearson Education. 576 p. ISBN 978-
0-13-385981-2.
9. Chenhall, R.H. and Morris, D.: Organic decision and
communication processes and management accounting systems
in entrepreneurial and conservative business organizations.
Omega. 1995; 23(5), 485-497. ISSN 0305-0483.
10. Chenhall, R.H.: Management control systems design within
its organizational context: findings from contingency-based
research and directions for the future. Accounting, organizations
and society. 2003; 28(2-3), 127-168. ISSN 0361-3682.
11. Coates, J., Rickwood, C. and Stacey, R.: Control and Audit
in Management Accounting (CIMA, Stage 4). 2

Revised

edition. Oxford: Butterworth-Heinemann, 1993. 320 p. ISBN
978-0-7506-0995-1.
12. Damanpour, F.: Organizational innovation: a meta-analysis
of effects of determinants and moderators. Academy of
Management Journal. 1991; 34(3), 555-590. ISSN 0001-4273.
13. Dubrin, A. J.: Essentials of Management. Ninth Edition.
Mason: South-Western, 2012. 684 p. ISBN 978-0-538-47823-6.
14. Eilon, S.: Management Control. Studies in Management.
London: Macmillan Education, 1971. 217 p. ISBN 978-1-349-
01283-1.
15. Eur-lex.europa.eu. (2003). COMMISSION
RECOMMENDATION of 6 May 2003 concerning the definition
of micro, small and medium-sized enterprises. [online] Available
at: https://eur-lex.europa.eu/legal-content/EN/TXT/PDF/?uri=
CELEX:32003H0361&from=EN [Accessed 25 Feb. 2019].
16. Griffin, R. W.: Fundamentals of Management. Eighth
Edition. Boston: Cengage Learning, 2016. 518 p. ISBN 978-1-
285-84904-1.
17. Hanák, R.: Do we know what is important when establishing
new business?. Procedia Social and Behavioral Sciences:
International Conference on New Horizons in Education, INTE
2014. Elsevier, 2015, 174, 3645. ISSN 1877-0428.
18. Henri, J.-F.: Management control systems and strategy: a
resource-based perspective. Accounting, Organization and
Society. 2006; 31(6), 529-558. ISSN 0361-3682.

19. Jankelová, N., Remeňová, K., Skorková, Z., and Némethová,
I.: Innovative approaches to management with emphasis on soft
factors and their impact on the efficiency of agribusiness
companies. Agricultural Economics. 2019; 65(Online First),
ISSN 1805-9295. Available at: https://www.agriculturejou
rnals.cz/publicFiles/202_2018-AGRICECON.pdf. [Accessed 11
May 2019].

24%

23%

12%

136

41%

Changes

Controlling/New
Methods,

Tools

and

Procedures in Controlling

Changes

Controlling/Without new
Methods,

Tools

and

Procedures in Controlling

Without

Changes

Controlling/New
Methods,

Tools

and

Procedures in Controlling

Without

Changes

Controlling/Without New
Methods,

Tools

and

Procedures in Controlling

- 206 -