Ewolucja controllingu w praktyce amerykańskich i europejskich przedsiębiorstw
The paper presents the general controlling condition in the practice of companies, located in different countries. Controlling is primarily a practice, not just a theory. The controlling's development from the U.S., Germany, France, Austria, Switzerland to Poland illustrates how differently controlling can be developed and how it is important for business units. Reality shows that it isn't easy to implement a controlling system in the company, because it is often conditioned not only by factors dependent on the same entity, such as costs of controlling implementation, controller's employment, but often depends on state policy, which could hinder the flexibility during making decisions by managers (eg. state-owned enterprises in Austria). Controlling is the most developed in Germany and the United States. In the U.S. studied issue is more identified with the elements of management accounting and financial accounting, while in Germany with the management. Controlling from Germany gradually penetrated into France, Austria, Switzerland, Italy and Poland. Controlling of the U.S. only applies in the U.S. subsidiaries. In Poland dominates influence of German controlling concept, therefore arise controlling sections, and to a lesser extent, management accounting departments. Controlling development degree in our country isn't high, due to the possible implementation of this concept only since the restoration of market economy in Poland. Currently controlling departments have subsidiaries of foreign companies and large Polish enterprises, while mid-sized domestic enterprises do not decide to incorporate controlling into the structure of their own business.