Pregledni rad
https://doi.org/10.51650/ezrvs.19.3-4.10
Controlling and Financial Aspects of Quality and Competitiveness for the Purpose of Continuous Business Success – A Bibliometric Analysis of the Literature
Anita Grubišić
orcid.org/0009-0007-1098-6386
; Veleučilišta u Šibeniku, Šibenik, Hrvatska
*
Toni Miljak
orcid.org/0009-0002-5432-5006
; Međimursko veleučilište u Čakovcu, Čakovec, Hrvatska
* Dopisni autor.
Sažetak
This paper investigates how the integration of the controlling function and the quality management system contributes to the financial performance, competitiveness and long-term stability of the company. A literature review shows that the development of controlling positively affects profitability, while the implementation of quality systems (e.g. TQM, ISO, EFQM) improves market position and operational efficiency. The effectiveness of controlling mediates between the quality of business processes and financial results, enabling optimal resource allocation, cost reduction and increased profitability. Further integration of controlling and quality contributes to long-term business stability, while investments in these functions generate positive returns through increased market share. The paper also identifies research gaps, including the lack of empirical studies that simultaneously link controlling, quality and financial performance, and the limited inclusion of small and medium-sized enterprises and the public sector. Based on the literature analysis and empirical findings, a research model is proposed that visualizes the key relationships between variables, highlighting the mediating role of controlling and the reinforcing role of quality information systems for continued business success.
Ključne riječi
controlling; company competitiveness; business success; quality management system.
Hrčak ID:
341541
URI
Datum izdavanja:
23.12.2025.
Posjeta: 764 *