Controlling as a Business Process Management Tool
This book examines controlling as a business process management tool and analyses its role in linking process-oriented management with financial performance measurement. It develops an integrated management control perspective that combines business process management concepts with accounting- and finance-based control mechanisms. Drawing on empirical research, the book compares key elements of controlling systems with financial indicators to assess their contribution to organizational performance. The findings provide evidence on how controlling supports financial transparency, performance measurement, and decision-making. By bridging management control systems, business process management, and financial analysis, the book contributes to the literature on finance, accounting and management and offers a structured framework for analyzing the controlling processes and their impact on the financial performance of companies. The book is intended for researchers, graduate students, and professionals interested in management control, controlling, business process management, and financial performance measurement.
Miroslava Vlčková is an Assistant Professor at the Faculty of Economics, University of South Bohemia in České Budějovice (Czech Republic). Her research focuses on management control, controlling, accounting data quality, and the relationship between management control systems and financial performance. She has extensive experience in empirical research combining accounting, finance, and management perspectives, with particular attention to financial indicators, performance measurement, and process-oriented control. She has participated in and coordinated several national and international research projects and regularly contributes to international academic cooperation through research stays and teaching visits. Her work bridges finance and accounting research with management control and business process management, contributing to both theoretical development and empirical evidence in these fields.