Open AccessControlling research in the Wroclaw academic community. A thirty-year perspective (1990–2020)
Author(s) -
Edward Nowak,
Marta Nowak
Publication year - 2021
Publication title -
zeszyty teoretyczne rachunkowości
Language(s) - English
Resource type - Journals
eISSN - 2391-677X
pISSN - 1641-4381
DOI - 10.5604/01.3001.0014.9564
Subject(s) - scope (computer science) , perspective (graphical) , content analysis , originality , value (mathematics) , control (management) , sociology , domain (mathematical analysis) , engineering ethics , public relations , social science , computer science , management , political science , qualitative research , engineering , economics , mathematical analysis , artificial intelligence , machine learning , programming language , mathematics
Purpose: The paper's goal is to summarize thirty years of controlling research in the Wroclaw academic community. Methodology/approach: In the paper, content analysis and textual analysis of controlling-related publications of researchers from Wroclaw are performed. The publications are analyzed in the dimensions of time, publication type, and scope. Findings: The study identifies four hundred and forty-nine publications on controlling. It recognizes six main research areas: general controlling problems, controlling tools, domain-specific controlling, informational support of controlling, controlling organization, and “soft” aspects. In the paper, the research areas with large research potential are identified: “soft” aspects of controlling, relations between controlling and corporate social responsibility, controlling in branches where it has not been applied before, information-related issues of controlling in the content of abundance of information, and using discoveries of modern sciences, such as neuroscience, in controlling research. Value: the paper contains the first in-depth and holistic analysis of publications of Wroclaw researchers concerning controlling.