À propos de cet article
Publié en ligne: 21 août 2015
Pages: 14 - 22
Reçu: 01 nov. 2014
Accepté: 01 juin 2015
DOI: https://doi.org/10.1515/ngoe-2015-0014
Mots clés
© Danijel Lebar et al.
This work is licensed under the Creative Commons Attribution-NonCommercial-NoDerivatives 3.0 License.
Controllership, as an informational activity, is becoming a multidimensional function, about which numerous doubts exist as to whether to increase its independency and integrate it tightly with the decision-making process. Financial knowledge and business-analytical capabilities of carriers of controllership activity can offer support for operational, financial, and strategic restructuring. This is important when facing frequent business dynamics in order to enhance competitiveness and especially achieve short-term as well as strategic goals.