Controlling in Slovak enterprises practice in the context of psychological aspects of perceiving its benefits and barriers by internal stakeholders

The main objective of this scientific project is to propose an outline of a standardized model of implementing, promoting, and using controlling in business practice, while emphasizing the respect towards psychological perception of controlling by individual internal stakeholders. Surveying the given problem will be performed in Slovak enterprises. On basis of the identified findings, it will be determined the key psychological factors which are affecting the perception of the financial and non-financial benefits and barriers by individual internal stakeholders in an enterprise during the implementation phase, as well as promotion and the use of this tool in order to support the managerial decisions in practice.