Abstract
IT solutions have a significant role in supporting controlling processes, as well as in shaping the performance of organization as a whole. The aim of this article is to examine the impact of controlling dynamic capabilities on organizational performance through quality of controlling and verify the role of IT support for the obtainment of benefits for the organization as a whole. The empirical verification of hypotheses was done on the sample of 229 organizations functioning in Poland. The presented results of empirical research allowed for the construction of a model demonstrating the impact of dynamic capabilities of controlling on organizational performance through quality of controlling. Next, it was concluded that IT dynamic capabilities as well as IT reliability moderates the influence of dynamic capabilities of controlling on organizational performance. Methods of statistical description and estimation were used for the empirical research (based on the questionnaire as a main tool of data gathering), esp. multiple linear regression analysis with mediator and moderators was performed using SPSS Macro Process.
Highlights
Controlling, in its modern understanding, has been and still is considered by both scientists and practitioners in the field of management as an extremely dynamic method of supporting management [1,2,3]
The results show that dynamic capabilities of controlling affect organizational performance, but the impact is indirect
It was pointed out that the phenomenon of dynamic capabilities should not be related only to the organization as a whole. It is worth noting the possibilities of adaptation, learning or problem-solving in relation to its individual elements, such as employees, IT, or, as in this study, management methods
Summary
Controlling, in its modern understanding, has been and still is considered by both scientists and practitioners in the field of management as an extremely dynamic method of supporting management [1,2,3]. In the 1920s, new challenges emerged before organizations (and controlling implemented in them) as a result of the great world crisis [7]. This management method has evolved and thanks to the use of a wide range of management accounting tools and the improvement of planning in the organization, it allowed to answer questions about the profitability of production, and supported “clear setting of goals and quick verification of the areas of the organization’s deficiencies” [8] In 1970, at the Controller Akademie, founded in Germany, researchers developed a comprehensive set of new assumptions related to controlling, significantly different from the American ones [11]. It should be emphasized that the “German” controlling differed from the “American” controlling, which is definitely underlined by e.g., Horvath [10,12], Weber [11], Portz and Lere [13], Chenhall [14], Wagenhofer [15], Schäffer and colleagues [16]
Sign-in/Register to view highlights & summary Sign-in/Register to access full text options 
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a callDisclaimer: All third-party content on this website/platform is and will remain the property of their respective owners and is provided on "as is" basis without any warranties, express or implied. Use of third-party content does not indicate any affiliation, sponsorship with or endorsement by them. Any references to third-party content is to identify the corresponding services and shall be considered fair use under The CopyrightLaw.
