BUSINESS CONTROLLING FUNCTION IN RESPECT TO THE TRANSFORMATION PROCESS OF DIGITAL BUSINESS

Abstract

The research paper emphasizes the importance and necessity to transfer business operations to digital platforms, and at the same time sheds light on the respective challenges facing the controlling function. These changes, referred to as digitization, will undoubtedly affect the basic business controlling function in all companies, as well as the employees which will have to adapt to the new digital environment within the controlling groups and business units. The goal of the conducted research was to identify the formal characteristics of the business controlling function in companies located on the territory of Bosnia and Herzegovina. The resulting analysis has shown that the views of both employees and management vary greatly with respect to the original characteristics of the business controlling function. This variation is causing, subconsciously or consciously, the companies to assess and present themselves differently from the actual state.