Sažetak | Današnje dinamično okruženje zahtjeva od poduzeća stalnu prilagodbu koja se uglavnom ogleda u primjeni novih tehnologija, unaprjeđenju poslovnih procesa te prihvaćanju i implementiranju funkcija primjerenih poslovanju u digitalnim uvjetima. Obzirom na sve veću količinu internih i eksternih podataka kojima poduzeća raspolažu te prednostima i izazovima koje ti podaci pružaju donosiocima odluka, nameće se potreba za funkcijama koje kroz svoje aktivnosti mogu usmjeriti menadžment ka donošenju učinkovitih poslovnih odluka. Jedna od tih funkcija je kontroling, koja pruža adekvatne informacije donosiocima odluka tj. koja u velikom broju podataka odabire i analizira one ključne, interpretira ih, zaključuje i predlaže rješenja. Sukladno svojoj ulozi kontroling bi trebao predstavljati jednu od ključnih informacijskih i savjetodavnih funkcija unutar poduzeća. Stoga je svrha ove doktorske disertacije bila definirati i potvrditi utjecajne karakteristike koje u digitalnim uvjetima određuju efikasnost rada kontrolera i njegov utjecaj na donošenje odluka, te ujedno dokazati važnost kontrolinga kao potpore menadžmentu. Cilj disertacije bio istražiti i proširiti postojeće teorijske spoznaje kontrolinga te razviti i potvrditi konceptualni model za mjerenje povezanosti karakteristika kontrolera, menadžera, poduzeća i okruženja s kvalitetom kontrolerovog outputa i njegovog utjecaja na donošenje poslovnih odluka.
Za potrebe empirijskog istraživanja i testiranja postavljenog konceptualnog modela tj. hipoteza, u suradnji sa četiri kontrolera razvijen je anketni upitnik čija je valjanost i pouzdanost potvrđena kroz pilot testiranje na uzorku od 21 kontrolera. Konačni uzorak istraživanja činilo je 148 kontrolera i 64 menadžera iz velikih, srednjih i pojedinih malih poduzeća u Republici Hrvatskoj. Istraživanje je uključivalo testiranje konceptualnog modela kroz dva uzorka. Prvi uzorak podrazumijevao je testiranje modela isključivo na odgovorima kontrolera, a drugi na uparenim odgovorima menadžera i kontrolera. Primjenom multivarijatne statističke metode parcijalnih najmanjih kvadrata modeliranja strukturalnim jednadžbama (PLS-SEM) ispitana je valjanost i pouzdanog mjernog modela te su testirane hipoteze i potvrđena je eksploratorna i prediktivna moć strukturnog modela. Rezultati istraživanja potvrdili su povezanost karakteristika kontrolera, poduzeća i okruženja s kvalitetom kontrolerovih outputa te povezanost kvalitete outputa s kontrolerovim utjecajem na donošenje poslovnih odluka. Istraživanjem jedino nije potvrđena veza karakteristika menadžera s kvalitetom kontrolerovih outputa, ali je potvrđeno da su karakteristike
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menadžera značajno povezane s kontrolerovim utjecajem na donošenje poslovnih odluka. Navedeno je potvrđeno ispitivanjem modela sa stajališta kontrolera, ali i uključivanjem menadžera kroz ocjenjivanje karakteristika kontrolera, kvalitete njegovog outputa i utjecaja na donošenje odluka. Pri uključivanju menadžera tj. u drugom modelu nije jedino potvrđena veza između karakteristika okruženja i kontrolerovog utjecaja na donošenje odluka. U oba modela, kao najznačajnija karakteristika kontrolera pokazala se proaktivnost, a kod menadžera vođa i inicijator. Strateška orijentiranost potvrđena je kao najznačajnija karakteristika poduzeća, dok se aspekt okruženja dokazao intenzitet konkurentnosti. Sa stajališta samih kontrolera, tj. prvim modelom, također je potvrđeno da dužina radnog iskustva kontrolera u području kontrolinga pridonosi kvaliteti kontrolerovih outputa i ulozi u poslovnom odlučivanju. Značaj ostalih postavljenih kontrolnih varijabli nije dokazan izuzev načina organizacije kontrolinga (centraliziran/decentraliziran/kombiniran) kao čimbenika utjecaja kontrolera na poslovno odlučivanje u prvom modelu. Iako se primjena poslovne inteligencije nije dokazala kao značajni kontrolni čimbenik kvalitete kontrolerovog outputa, sukladno dobivenim mišljenjima o njenoj korisnosti i potrebi šire primjene, zaključilo se da će ti alati u budućnosti predstavljati neizostavan dio kontrolinga.
Sukladno navedenom, doktorski rad predstavlja osnovu za daljnja istraživanja i unaprjeđenje ostvarenog metodološkog i aplikativnog doprinosa, koji se prvenstveno ogleda u razvoju i potvrdi modela, mogućnosti njegovog testiranja na drugim zemljana i primjeni unutar poduzeća u svrhu ocjene interne efikasnosti kontrolinga, ali i razvoju studijskih programa kontroling. Osim toga, rad temeljem dobivenih saznanja empirijskog istraživanja i teorijske podloge pruža prijedlog budućeg razvoja kontrolinga s osnova digitalizacije. |
Sažetak (engleski) | Today's dynamic environment requires companies to constantly adapt, which is mainly reflected in the application of new technologies, improvement of business processes and the acceptance and implementation of functions suitable for doing business in digital conditions. Given the growing amount of internal and external data that companies have and the benefits and challenges that this data provides to decision makers, there is a need for functions that, through their activities, can guide management to make effective business decisions. One of those functions is controlling, which provides adequate information to decision-makers, and which in large number of data selects and analyses the key ones, interprets them, and proposes solutions. According to its role, controlling should be one of the key information and advisory functions within today’s companies. Therefore, the purpose of this doctoral dissertation was to define and confirm the influential characteristics that in digital conditions determine the efficiency of the controllers' work and their impact on decision making, but also to prove the importance of controlling as a support to management. Hence, this dissertation aimed to explore and expand existing theoretical knowledge of controlling and to develop and validate a conceptual model for measuring the relationship of controllers, managers, companies, and environmental characteristics with the quality of controller’s outputs and its impact on decision-making.
For empirical research and testing of the set conceptual model, i.e. hypotheses, in cooperation with four controllers, a survey questionnaire was developed whose validity and reliability were confirmed through a pilot testing on a sample of 21 controllers. The final sample of the research were 148 controllers and 64 managers from large, medium, and few small companies in the Republic of Croatia. The research involved testing the conceptual model through two samples. The first sample involved testing the model solely on controller responses, and the second on paired manager and controller responses. The multivariate statistical method of partial least squares structural equations modeling (PLS-SEM) was used to test the validity and reliability of the measurement model, and to confirm the set hypotheses and the exploratory and predictive power of the structural model. The results of the research confirmed the relationship between the set characteristics of the controllers, the company, and the environment with the quality of the controllers’ outputs, and the relationship between the quality of their outputs and the controllers' influence on decision-
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making. The research only did not confirm the relationship of managerial characteristics with the quality of the controller outputs, but it confirmed that managerial characteristics are significantly related to the controllers’ influence on decision-making. This was confirmed by examining the model from the perception of controllers, but also by involving managers through the evaluation of controllers’ characteristics, the quality of their outputs, and their impact on decision-making. In the second model, which includes perceptions of managers', only the relationship between the characteristics of the environment and the controllers’ influence on decision-making was not confirmed. In both models, proactivity proved to be the most important characteristic of the controllers, and in the case of managers, leadership and initiator. Strategic orientation was confirmed as the most important characteristic of companies, while the intensity of competitiveness was proven as the most valuable environmental characteristic. From the perception of controllers', it was also confirmed that the length of the controller's work experience in the field of controlling contributes to the quality of the controller's outputs and decision-making role. The importance of other set control variables has not been proven, except the way controlling is organized (centralized/decentralized/combined). Hence, it has been proven as an important control variable of the controllers’ influence on business decision-making only in the first model. Although the application of business intelligence has not been proven as a significant control variable of the quality of the controller's outputs, appropriate to the opinions obtained from the controllers on its usefulness and the need for wider application, it can be emphasized is that these tools will be an integral part of controlling in the future. Accordingly, the doctoral thesis is the basis for further research and improvement of given methodological and applied contributions, which are primarily reflected in the developed and confirmed conceptual model, the possibility of testing it in other countries, and its applications within companies for assessing internal effectiveness of controlling, but also the development of study programs for controlling. In addition, based on the acquired knowledge of empirical research and theoretical background, the thesis provides a proposal for the future development of controlling based on digitalization. |