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CONTROLLING – AN EMPIRICAL STUDY AND PROPOSAL OF A RELEVANT MODEL FOR SUSTAINABLE BUSINESS AND DEVELOPMENT IN SLOVAKIA
Journal of Business Economics and Management ( IF 2.596 ) Pub Date : 2021-08-31 , DOI: 10.3846/jbem.2021.15393
Mariana Sedliačiková 1 , Mária Moresová 1 , Denisa Malá 2 , Zuzana Rowland 3
Affiliation  

The economic crisis triggered by the COVID-19 pandemic suggests that enterprises should manage their business in the wider system of public, social and environmental relations. Sustainable socially responsible business is becoming a lifeline for enterprises, they need to make the most effective decisions about the future direction. This can be achieved by interconnection of sustainable socially responsible business and controlling. Following the empirical survey research carried out using 151 Slovak enterprises the maturity of enterprises concerning the use of controlling and its financial, investment, cost, quality and personnel controlling subsystems was defined. Fisher’s f-test was used for Three-factor analysis of variance questions. The results achieved in the research showing significant differences between analyzed categories of enterprises in terms of size and their subject of business. Based on the analyses of the secondary sources and on results of the research, a framework concept of the structure of corporate controlling for Slovak enterprises was proposed which represents an innovative sustainable business model in practice, the application of which in practice will be a prerequisite for the growth of performance and financial health of enterprises.

中文翻译:

控制——斯洛伐克可持续商业和发展相关模式的实证研究和建议

COVID-19 大流行引发的经济危机表明,企业应在更广泛的公共、社会和环境关系系统中管理其业务。可持续的社会责任企业正在成为企业的生命线,他们需要对未来的方向做出最有效的决策。这可以通过可持续的社会责任企业和控制的相互联系来实现。根据对 151 家斯洛伐克企业进行的实证调查研究,确定了企业使用控制及其财务、投资、成本、质量和人员控制子系统的成熟度。Fisher 的 f 检验用于方差问题的三因素分析。研究结果显示,所分析的企业类别在规模和业务主题方面存在显着差异。在对二手资料的分析和研究结果的基础上,提出了斯洛伐克企业公司控制结构的框架概念,它在实践中代表了一种创新的可持续商业模式,其在实践中的应用将是实现斯洛伐克企业控制权的先决条件。企业业绩增长和财务健康。
更新日期:2021-08-31
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