Agnieszka Bieńkowska - Introducing the Controlling Effectiveness Model: A Case Study from Poland

Controlling (controllership) is nowadays a popular method of management support (Horvath, ).

The above shows that one of the reasons for a controversy concerning controlling is an extraordinarily rich and multithread history of this method, which exerted a significant impact on its contemporary perception worldwide, especially on the limited possibilities for developing a cohesive canon of its theoretical bases, at a global level. At the same time, one must note a highly dynamic nature of controlling, which adapts flexibly to the current needs of the organisation and to the requirements of the surroundings in which such organisations function. In 1997, Reichmann (, p. 3) wrote that the term of controlling is subject to continuous changes in the process of its own evolution and even today this is the truth. The dynamic nature of controlling means realistic changes occurring within the method under discussion at different time and in the different parts of the world.

In this context, it is important to understand the distinction in recognising controlling in the different parts of the world, especially the differences between the controlling and management accounting (Dijkman, ).

Notwithstanding a controversy about the controlling concept, nowadays controllers have become an integral part of corporate practice (Schffer et al., ). And these benefits, to a great extent, determine the validity of controlling implementation.

In the context of benefits, which may be obtained due to controlling implementation, that is prospective results which may be obtained owing to controlling implementation, there is a question whether there are (and if yes, what are these) conditions which must be satisfied in the organisation so that, on the one hand, controlling products are of a high quality, and on the other hand, controlling could affect, in a desired manner, the aforementioned parameters concerning organisation functioning. Or rather whether there are (and if yes, what are these) conditions whose failure to satisfy may inhibit the efficient functioning of controlling in the organisation or reduce the quality of products. It is obvious that it is not sufficient to just implement controlling in the organisation in order to obtain the expected results (Biekowska, ).