The coexistence of controlling and other management methods

• Autorzy: Bieńkowska A. , Zgrzywa-Ziemak A.

Identyfikatory

DOI

10.5277/ord140201

• Języki publikacji: EN

Abstrakty

EN

The effects of the coexistence of Controlling and other management methods (benchmarking, BPM, BPR, BSC, Competency-based Management, CRM, ERP, KM, LM, Outsourcing, Six Sigma, TQM) have been analysed. The complexity and dynamics of modern management systems in fact require simultaneous and/or sequential application of many concepts and methods of management. Controlling is a comprehensive method with an interdisciplinary character, which acts as an integrating plane for many methods and techniques. The coexistence of controlling with other management methods depends on the type of relationship between controlling and these methods. In the main, however, coexistence should be beneficial for an organization. Theoretical concepts on the relations between controlling and other methods are thus empirically tested by analysing the effect of using selected management methods, both in conjunction with controlling, as well as separately (business, efficiency, management, social and environmental effects). One-Way ANOVA was used based on a sample of 167 Polish organizations.

Słowa kluczowe

EN

management methods; controlling; coexistence; organizational effects

• Wydawca: Oficyna Wydawnicza Politechniki Wrocławskiej
• Czasopismo: Operations Research and Decisions
• Rocznik: 2014
• Tom: Vol. 24, No. 2
• Strony: 5--33
• Opis fizyczny: Bibliogr. 90 poz., rys., tab.

Twórcy

autor

Bieńkowska A.

• Institute of Organization and Management, Wrocław University of Technology, Smoluchowskiego 25, 50-372 Wrocław

autor

Zgrzywa-Ziemak A.

• Institute of Organization and Management, Wrocław University of Technology, Smoluchowskiego 25, 50-372 Wrocław

Bibliografia

• [1] AL-MASHARI M., AL-MUDIMIGH A., ZAIRI M., Enterprise resource planning: A taxonomy of critical factors, European Journal of Operational Research, 2003, 146 (2), 352–364 (in Polish).
• [2] ALOINI D., DULMIN R., MININNO V., Risk assessment in ERP projects, Information Systems, 2012, 37 (3), 183–199.
• [3] BALON U., BORATYŃSKA-SALA A., Controlling and the process approach in management systems, [in:] E. Nowak (Ed.), Accounting and controlling, Prace Naukowe UE we Wrocławiu, 2008, No. 14, Wyd. UE we Wrocławiu, Wrocław, 22–31 (in Polish).
• [4] BEA F., FRIEDL B., SCHWEITZER W., Allgemeine Betriebwirtschftslehre, Lucius UTB, Stuttgart 2005.
• [5] BERRY A.J., COAD A.F., HARRIS E.P., OTLEY D.T., STRINGER C., Emerging themes in management control: A review of recent literature, The British Accounting Review, 2009, 41, 2–20.
• [6] BHIMANI A., ROBERTS H., Management accounting and knowledge management: in search of intelligibility, Management Accounting Research, 2004, 15, 1–4.
• [7] BIEŃKOWSKA A., Evolution of controlling in Poland, Trendy Ekonomiky a Managementu, 2012, 6 (12), 9–22.
• [8] BIEŃKOWSKA A., BROL M.W., Competence-based management, [in:] M. Hopej, Z. Kral, (Eds.), Modern methods of management in theory and practice, Oficyna Wydawnicza PWr, Wrocław 2011, 173–189 (in Polish).
• [9] BIEŃKOWSKA A., BROL M.W., The graphical presentation of a measure of an employee’s competence for a job position, Operations Research and Decisions, 2013 (1), 5–16.
• [10] BIEŃKOWSKA A., KRAL Z., ZABŁOCKA-KLUCZKA A., Controlling or traditional management, [in:] Prace Naukowe Instytutu Organizacji i Zarządzania Politechniki Wrocławskiej, seria Konferencje, 1998, 68 (21), 288–295 (in Polish).
• [11] BIEŃKOWSKA A., KRAL Z., ZABŁOCKA-KLUCZKA A., Dilemmas of functional controlling, [in:],E. Nowak (Ed.), Trends in development of controlling and practice of Polish companies, Prace Naukowe AE im. Oskara Langego we Wrocławiu, 2003, 987, AE Wrocław, 75–88 (in Polish).
• [12] BIEŃKOWSKA A., KRAL Z., ZABŁOCKA-KLUCZKA A., Assessment of responsibility centers in an enterprise, [in:] International experience and national characteristics, Collection of texts and abstracts of the 3rd International Conference, Zhytomyr, May 20–21, 2004. Editing and Publishing Department of the Zhytomyr Technical State University, 2004, 160–171 (in Polish).
• [13] BIEŃKOWSKA A., KRAL Z., ZABŁOCKA-KLUCZKA A., Controlling solutions in Polish Enterprises. Chosen study results, Controlling, 2011, 10, 539–546.
• [14] BIEŃKOWSKA A., ZGRZYWA-ZIEMAK A., Modern methods of management in companies functioning in Poland. Identification of the status quo, [in:] M. Hopej, Z. Kral (Eds.), Modern methods of management in theory and practice, Oficyna Wydawnicza PWr, Wrocław 2011, 211–252 (in Polish).
• [15] BIEŃKOWSKA A., ZGRZYWA-ZIEMAK A., The results of applying TQM together with other methods of management, [in:] J. Skalik, J. Kacała (Eds.), Change prerequisite for success. Contemporary conditions and methods of supporting the process of change management, Prace Naukowe UE we Wrocławiu, 2013 (277), 120–133 (in Polish).
• [16] BIEŃKOWSKA A., ZGRZYWA-ZIEMAK A., Controlling and other methods of management. The results of the empirical study in the enterprises functioning in Poland, Prace Naukowe UE we Wrocławiu, 2013, 290, 9–20;.
• [17] BUSCO C., RICCABONI A., SCAPENS R.W., Trust for accounting and accounting for trust, Management Accounting Research, 2006, 17, 11–41.
• [18] CHACHUŁA D., Controlling. Concepts, tools, models, DIFIN, Warsaw 2009 (in Polish).
• [19] CIURLA M., NOWAK M., Customer relationship management, [in:] M. Hopej, Z. Kral (Eds.), Modern methods of management in theory and practice, Oficyna Wydawnicza PWr, Wrocław 2011, 43–54 (in Polish).
• [20] CZERNY J., The role and importance of accounting in the process of restructuring a company, [in:] E. Nowak (Ed.), Accounting and controlling, Prace Naukowe UE we Wrocławiu, 2008, 14, 80–89 (in Polish).
• [21] DALE B.G., PLUNKET J.J., Managing quality, Philip Allan, New York 1990.
• [22] DAVENPORT T.H., KLAHR P., Managing customer support knowledge, California Management Review, 1998, 40 (3), 195–208.
• [23] DAVIS S., ALBRIGHT T., An investigation of the effect of balanced scorecard implementation of financial performance, Management Accounting Research, 2004, 15, 135–153.
• [24] ECKES G., Six sigma for everyone, Wiley, New Jersey 2003.
• [25] GOLISZEWSKI J., Controlling. V. Controlling systems, Przegląd Organizacji, 1991, 4, 22–23 (in Polish).
• [26] GRUDZEWSKI W.M., HEJDUK I.K., Knowledge management in the enterprise, DIFIN, Warsaw 2004 (in Polish).
• [27] HAHN D., HUNGENBERG H., Wertorientierte controllingkonzepte, Wiesbaden 2001.
• [28] HAMMER M., CHAMPY J., Reengineering in the enterprise, Human Management Institute, Warsaw 1996 (in Polish).
• [29] HENDRICKS K.B., SINGHAL V.R., STRATMAN J.K., The impact of enterprise systems on corporate performance: A study of ERP, SCM, and CRM system implementations, Journal of Operations Management, 2007, 25, 65–82.
• [30] HEUSINKVELD S., VISSCHER K., Practice what you preach: How consultants frame management concepts as enacted practice, Scandinavian Journal of Management, http://dx.doi.org/10.1016/j.scaman. 2012.05.002.
• [31] HON A.H.Y., When competency-based pay relates to creative performance: The moderating role of employee psychological need, International Journal of Hospitality Management, 2012, 31, 130–138.
• [32] HOPEJ M., CIURLA M., New concepts of management?, Przegląd Organizacji, 1996, 6, 16–22 (in Polish).
• [33] HOPEJ M., KAMIŃSKI R., Reengineering, [in:] M. Hopej, Z. Kral (Eds.), Modern methods of management in theory and practice, Oficyna Wydawnicza PWr, Wrocław, 2011, 103–118 (in Polish).
• [34] HOPEJ M., KRAL Z.,. Introduction, [in:] M. Hopej, Z. Kral (Eds.), Modern methods of management in theory and practice, Oficyna Wydawnicza PWr, Wrocław, 2011, 5–6 (in Polish).
• [35] HORVATH P., Controlling, Verlag Vahlen, München 2001.
• [36] HORVATH P., What is German controlling?, Cost Management, 2009, 23, 2, 16–19.
• [37] JAGODA H., Cross concepts in business management. More questions or answers?, Przegląd Organizacji, 1999, 2, 10–12 (in Polish).
• [38] JAGODA H., LICHTARSKI J., On the nature and evolution of modern concepts and methods in enterprise management, Przegląd Organizacji, 2003, 1, 3–6 (in Polish).
• [39] KAPLAN R.S., NORTON D.P., The balanced scorecard – measures that drive performance, Harvard Bus. Rev., 1992, 70 (1), 71–79.
• [40] KARSTEN L., Management concepts: their transfer and implementation, critical perspectives on international business, 2006, 2 (3), 195–207.
• [41] KAWALAK R., Benchmarking as a management method for controlling of an enterprise, Wyd. UE we Wrocławiu, Wrocław 2009 (in Polish).
• [42] KLUGE P.D., KUŻDOWICZ P., The measurement of costs and performance in the cycle of enterprise management supported by an ERP system, [in:] E. Nowak, M. Nieplowicz (Eds.), Account of costs and achievements, Prace Naukowe UE we Wrocławiu, 2011 (182), 228–237 (in Polish).
• [43] KOPCZYŃSKI T., Outsourcing in enterprise management, PWE, Warsaw 2010 (in Polish).
• [44] KUC B.R., Controlling as a tool in an early warning system, Wydawnictwo Menedżerskie PTM, Warsaw 2006 (in Polish).
• [45] LEE R.G., DALE B.G., Business process management. A review and evaluation, Business Process Management Journal, 1998, 4 (3), 214.
• [46] LICHTARSKI J., Modern concepts of enterprise management – their essence, relationships and problems in applying, Przegląd Organizacji, 1999, 1, 13–18 (in Polish).
• [47] LICHTARSKI J., CZURA M., On the relationships between concepts of enterprise management, Przegląd Organizacji, 2002, 10, 7–9 (in Polish).
• [48] LICHTARSKI J., WĘGRZYN A., Commonalities in different concepts and methods of management, Przegląd Organizacji, 2000, 12, 11–14 (in Polish).
• [49] LICHTARSKI M., Modern management concepts and methods – commonalities and differences, [in:] E. Tabaszewska, B., Rodawski (Eds.), Modern management concepts, Wydawnictwo UE we Wrocławiu, Wrocław 2005 (in Polish).
• [50] MAJOR A., Controlling Systems in the Enterprise, Wydawnictwo Naukowe Semper, Warsaw 1998 (in Polish).
• [51] MALINA M.A., SELTO F.H., Communicating and controlling strategy. An empirical study of the effectiveness of the balanced scorecard, J. Manage. Acc. Res., 2001, 13, 47–90.
• [52] MARCINIAK S., Controlling. Theory, Applications, DIFIN, Warsaw 2008 (in Polish).
• [53] MOFFETT S., ANDERSON-GILLESPIE K., MCADAM R., Benchmarking and performance measurement. A statistical analysis, benchmarking, An International Journal, 2008, 15 (4), 368–381.
• [54] Accounting in the controlling of an enterprise, E. Nowak (Ed.), PWE, Warsaw 1996 (in Polish).
• [55] Controlling in the activities of an enterprise, E. Nowak (Ed.), PWE, Warsaw 2011 (in Polish).
• [56] NOWAK M., Controlling and scientific concepts of organization and management, [in:] E. Nowak (Ed.), Trends in development of controlling and practice of Polish companies, Prace Naukowe AE im. Oskara Langego we Wrocławiu, 2003, 987, AE Wrocław, 22–28 (in Polish).
• [57] NOWOSIELSKI S., Controlling in the literature and practice, Przegląd Organizacji, 1998, 12, 33–36 (in Polish).
• [58] NOWOSIELSKI S., Cost centers and profit centers in the enterprise, Wydawnictwo AE im. Oskara Langego we Wrocławiu, Wrocław 2001 (in Polish).
• [59] NOWOSIELSKI S., Controlling in enterprise management, Wydawnictwo AE im. Oskara Langego we Wrocławiu, Wrocław 2002 (in Polish).
• [60] NOWOSIELSKI S., Fundamentals of strategic controlling in small and medium-sized enterprises, [in:] E. Nowak (Ed.), Trends in development of controlling and practice of Polish companies, Prace Naukowe AE im. Oskara Langego we Wrocławiu, 2003, 987, AE Wrocław, 68 (in Polish).
• [61] OLECH S., Controlling is already 100 years old, Nowa Europa, 1997, 22 (in Polish).
• [62] OLEKSYN T., Competency-based management – theory and practise, Oficyna Ekonomiczna, Warsaw 2006 (in Polish).
• [63] PALMBERG K., Experiences of implementing process management: a multiple-case study, Business Process Management Journal, 2010, 16 (1), 93–113.
• [64] PERECHUDA K., Knowledge management in the enterprise, PWN, Warsaw 2005 (in Polish).
• [65] PŁÓCIENNIK-NAPIERAŁOWA J., Controlling – a modern management tool, Rachunkowość, 2001, 6, 361–368.
• [66] POWER M.J., DESOUZA K.C., BONIFAZI C., The outsourcing Handbook. How to implement a successful outsourcing process, Kogan Page, London 2006.
• [67] PROBST G., RAUB S., ROMHARDT K., Managing knowledge, Wiley, London 1999.
• [68] REICHMANN T., Controlling. concepts of management control, controllership, and ratios, Springer--Verlag, Berlin 1997.
• [69] RÜLING C.C., Popular concepts and the business management press, Scand. J. Mgmt., 2005, 21,177–195.
• [70] RUŢEVIČIUS J., Integration of total quality management and knowledge management, Informacijos mokslai, 2006, 37, 30–38.
• [71] SIERPIŃSKA M., NIEDBAŁA B., Applying controlling in the enterprise, PWN, Warsaw 2003 (in Polish).
• [72] SIN L.Y.M., TSE A.C.B., YIM F.H.K., CRM. Conceptualization and scale development, European Journal of Marketing, 2005 (11/12), 1264–1290.
• [73] SMITH D., BLAKESLEE J., KOONCE R., Strategic six sigma. Best practice from the executive suite, Wiley, New Jersey 2002.
• [74] SOBCZAK T., On concepts and methods in the management sciences in Poland, Przegląd Organizacji, 2009, 10, 6–9 (in Polish).
• [75] STEINBECK H.H., Total quality management. Practical experience with IBM Germany, Placet, Warsaw 1998 (in Polish).
• [76] SUŁKOWSKI Ł., The problem of the incompatibility of a concept in management, Przegląd Organizacji, 2004, 4, 6–8 (in Polish).
• [77] SZPITTER A.A., Classification of management concepts, Przegląd Organizacji, 2011, 10, 9–12 (in Polish).
• [78] TIWANA A., Guide to knowledge management. E-business and CRM applications, Placet, Warsaw 2003 (in Polish).
• [79] TRKMAN P., The critical success factors of business process management, International Journal of Information Management, 2010, 30, 125–134.
• [80] VOLLMUTH H.J., Controlling. Planning, control, management, Placet, Warsaw 2000 (in Polish).
• [81] WALECKA K., Knowledge management, [in:] M. Hopej, Z. Kral (Eds.), Modern methods of management in theory and practice, Oficyna Wydawnicza PWr, Wrocław 2011, 191–208 (in Polish).
• [82] WEBER J., Introduction to controlling, Oficyna Wydawnicza Profit, Katowice 2001 (in Polish).
• [83] WEBER J., DEYHLE A., HORVATH P., Controllership versus controlling, Controlling, 1997 (3), 180–184.
• [84] WEBER J., SCHÄFFER U., Balanced scorecard & controlling, Implementierung – Nutzen für Manager und Controller – Erfahrungen in deutschen Unternehmen, Gabler Verlag, München 2000.
• [85] WEISSENBERGER B.E., ANGELKORT H., Integration of financial and management accounting systems: The mediating influence of a consistent financial language on controllership effectiveness, Management Accounting Research, 2011, 22, 160–180.
• [86] WIERSMA E., For which purposes do managers use Balanced Scorecards? An empirical study, Management Accounting Research, 2009, 20, 239–251.
• [87] YASIN M.M., The theory and practice of benchmarking: then and now, Benchmarking: An International Journal, 2002, 9 (3), 217–243.
• [88] ZHAO F., BRYAR P., Integrating knowledge management and total quality. A complementary process, Proceedings of the 6th International Conference on ISO 9000 and TQM, 17–19 April 2001, 390–395.
• [89] ZONI L., MERCHANT K.A., Controller involvement in management: an empirical study in large Italian corporations, Journal of Accounting & Organizational Change, 2007, 3 (1), 29–43.
• [90] ZUR MUEHLEN M., Workflow-Based Process controlling. Foundation, Design, and Application of Workflow-driven Process Information System, Logos Verlag, Berlin 2002.