Controllership Influences on the Restructuring of Slovenian Companies

Danijel  Lebar; Iztok Kolar

Danijel Lebar
Iztok Kolar

Keywords: controllership, controller, restructuring, financial knowledge, businessnalytical capabilities., business-analytical capabilities

Abstract

Controllership, as an informational activity, is becoming a multidimensional function, about which numerous doubts exist as to whether to increase its independency and integrate it tightly with the decision-making process. Financial knowledge and business-analytical capabilities of carriers of controllership activity can offer support for operational, financial, and strategic restructuring. This is important when facing frequent business dynamics in order to enhance competitiveness and especially achieve short-term as well as strategic goals.

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Author Biographies

Danijel Lebar

Gregorčičeva ulica 1, 9231 Beltinci, Slovenia
E-mail: danijel.lebar@gmail.com

Danijel Lebar was born 1.5.1989 in Murska Sobota. As a student of business and economic science, he completed accounting, auditing, and taxation courses at the Faculty of Business and Economics in Maribor. He obtained his master’s degree and completed research on the impact of controlling activities on the restructuring in Slovenian companies. As a member of Young Perspective Staff at Pomurje, he contributes to various projects and workshops under surveillance of the regional agency RRA Mura. At the same time, he was enrolled in youth exchange projects and in volunteering activities at the Voluntary Fire Brigade of Beltinci.

Iztok Kolar

University of Maribor, Faculty of Economics and Business, Slovenia
E-mail: iztok.kolar@um.si

Iztok Kolar, Ph.D., works as an assistant professor of accounting and auditing at the University of Maribor, Faculty of Economics and Business. He is the head of the Accounting, Auditing and Taxation Institute. His main interest and topics of lecture are financial statement analysis, strategic management accounting, controllership, forensic accounting, and crime investigation in business. He has published several national and international articles and other publications (see IZUM - SICRIS, 19612).

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