Kulturotwórcza rola controllingu

The purpose of the work is to examine whether the implementation of the controlling system can affect the shape of the company’s organizational culture. The research was carried out among small, medium and large companies from the automotive industry, finance sector and industrial production. An ethnographic approach was adopted here, which means that the research was mainly of a qualitative nature in the form of an unstructured anthropological interview. The ethnographic text obtained in this way was the key to understanding the cultures of the studied enterprises. Participant observation was also an important research method, which enabled the author to access the so-called tacit knowledge. As a result of the research, a picture emerged of companies with a strong organizational culture for which controlling was an important part of their identity. In the summary of the work, the author presents a list of identified controlling artifacts and the cultural values.