Connection Between Controlling Department and Management – Premise for Achieving Organizational Objectives

Abstract

The purpose of this article is to emphasize the strong connection between managers and controllers, as well as some of the benefits of their relationship. The complexity of the operations within a company, as well as the dynamic environment have led to the development of the controlling department. Due to the changes that the controller profession has undertaken, it was considered necessary to carefully analyze the literature that puts into discussion this subject. Moreover, the information discovered within the literature will be correlated with the ones from the companies which have controlling departments, in order to ensure the relevance of the study.