Vranakova, Natalia; Babelova, Zdenka Gyurak; Santava, Eva - In: Administrative Sciences : open access journal 14 (2024) 12, pp. 1-20
controlling department is incorporated into the company's organizational structure. The findings suggest that companies with a … functional organizational structure may need changes to enhance decision-making authority within the controlling department …, while those with a line organizational structure already grant sufficient decision-making power to controllers …