Controlling - Striving for ExcellenceImplementation of Model Solutions in Organizations Operating in Poland

Abstract

The article discusses the issue of controlling changes over timein organizations operating in Poland. Reference has been made to the model controlling solutions proposed by A. Bieńkowska [2015], which should ensure that the maximum possible benefits from the implementation of controlling are achieved with certain costs in this respect. It has been hypothesized that in the process of achieving controlling excellence, the percentage of organizations using model solutions should increase, due to the fact that the use of such solutions results in an increase in the effectiveness of controlling, followed by the increaseof quality of management and the organizational performance. In order to verify the adopted hypothesis, comparative studies of the frequency of use of controlling model solutions in 2009 and in 2011-2014 were conducted. The sample was not representative but diversified and included 306 organizations in research from 2009 (164 of them declared the use of controlling) and 412 organizations in the studies from 2011-2014 (238 of them declared the use of controlling). Statistical verification of differences in both groups was carried out using cross tables with chi-square statistics. The results of the study allow to accept the hypothesis that in the process of striving for excellence (in time) there is a spontaneous increase in the degree of implementation of the model controlling solutions due to the maximization of the benefits possible to obtain due to the implementation of controlling.

Article history: Received (28.11.2018); Revised (08.01.2019); Accepted (05.02.2019)