Article: DRMJ vol12 no02 2023-1
Publication:
DOI:
10.17708/DRMJ.2023.v12n02a01
Author(s):
Excerpt:
This paper examines the relationship between uncertainty, controllers’ outputs, and enterprise performance. The aim was to prove that there is a positive relationship between competitive intensity and technological turbulence as concepts of environmental uncertainty and the controllers’ output quality; i.e., that controllers’ output quality has an impact on the enterprise performance. A survey was conducted among controllers of large Croatian companies, resulting in a final sample of 87 responses. Partial least squares structural equation modeling (PLS‐SEM) was used to test the hypotheses. The results indicate that both competitive intensity and technological turbulence have a positive and significant effect on the controllers’ output quality, and ultimately that controllers’ output quality has a positive and significant effect on enterprise performance.
Pages:
3-17
Keywords: