PSYCHOLOGICAL ASPECTS OF CONTROLLING IN BUSINESS AND GLOBALISING ENVIRONMENT

The main catalysts for the development of controlling are ongoing globalization and the persisting global economic crisis, which constantly verifies the corporate behaviour in a difficult situation under the current conditions. Several surveys have shown that enterprises with well-functioning controlling can better manage crisis situations. Implementation and adoption of controlling is long-term, demanding, and complex process, which is specific and inimitable for each enterprise. The process is influenced by psychological factors that provoke positive and negative feelings in internal stakeholders. The objective of this paper was to determine the key psychological factors, which influence the perception of financial and non-financial benefits and barriers in the phase of implementing and promoting of controlling in Slovak enterprises from the owner's point of view. Surveying the given problem was performed in Slovak enterprises by questioning method via questionnaire. Based on the achieved results, positive and negative psychological factors were identified and recommendations were proposed. The aim of these recommendations was that owners try to induce positive factors in other internal stakeholders in the phase of implementing and promoting of controlling, and on the other hand, to eliminate negative factors. If they achieve this, their enterprises will be prosperous, and the implementation of controlling will be successful.