The extended functions of strategic controlling in relation to the value creation of sustainable development

Zoltán Zéman

Strategic planning is generally performed internally and particularly by the organization. Another, lesser discussed issue of non-adequate
strategic planning is that corporate management is unable to outline its long term resources without it. Supporting and ensuring the feasibility
of individual set-ups of this function, which is probably the most important of all, is without doubt an expanded task of strategic control. From the
managers’ point of view, the time spent on managing and controlling the individual tasks is also a type of resource to be managed. The strategy
is the subject of development on a regular basis – that is, also an expanded task of strategic control – and managers should always take it into
consideration alongside the operational tasks, since the design, development and implementation of strategy are affected by high-risk events
of the external environment. The mapping of sustainable development at the microeconomic level is part of corporate social responsibility. Sustainable development requires global thinking and action. This is reflected in the fact that, in their economic decisions, businesses should strive for the economical use of scarce resources, achieve a balance between resource development and preservation, and ensure an appropriate dialogue, the so-called “resource“ of stakeholders. The aim of the paper is to demonstrate the role of controlling in sustainable development using theoretical modelling.

management accounting, sustanibility, strategic controll

Zoltán Zéman, professor, Head of Institute, Szent István University, Faculty for Economics and Social Studies, Finance and Accounting Institute, Páter K. srt. 1, 2100 Gödöllő, Hungary, e-mail:

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