In the contemporary, dynamic and changing business world, certainty, characterized by full knowledge about the consequences of a given decision, is extremely valuable for the management. Access to information becomes a key factor of the comfortable decision making and guiding the organization to achieve its goals successfully. Typical problems, such as limited access to the goods on commodity market, staff shortages, financial or legal problems or strong competition, are often in the shadow of information problems such as: lack of information, possession of inappropriate information (not responding to the needs of decision-makers) or low quality information (containing errors, out of date, unreliable), which is also in excess. Controlling, as a management concept aimed at removing such obstacles, can be an extremely valuable means of achieving business success, but only when it provides an adequate level of self-efficiency and effectiveness. As stated in the analysis of literature studies, the problem of controlling performance rarely appears in the research works of Polish and foreign specialists on management and it is even more rarely the main goal of empirical research. Moreover, there is lack of methods and tools for the comprehensive assessment of controlling performance which would allow to determine the real impact of this concept on the economic performance of the company and to show its determinants. Noticing these knowledge gaps, the author of this monographic study decided to carry out extensive deliberations on the issue of controlling performance as the management concept. Moreover, he decided to develop his own method and research tool using a process approach, seeing an opportunity of a comprehensive explanation of controlling performance concept problem in it. Hence, the main research problem undertaken in this monography can be presented in the form of the following question: In which way, using the process approach, the essence of controlling performance can be explained and its signs and determinants identified? The formulated problem, due to its complexity, was elaborated by means of the following, partial research questions: 1. What is the place, role and structure of controlling processes (PC) in the management system and what are their relations with other processes of this system? 2. What is the essence of PC performance and what are the signs of it? 3. What factors (determinants) affect the performance of PC performance? 4. How do the determinants of PC performance connect with the signs of PC performance? Therefore, the main objective of the research was to propose a sequence of model solutions, taking into account the specificity of the process approach, making it possible to define a concept of PC performance and identifying its signs and determinants, and the relationships that exist between them. Therefore PC is the main research object in this research study. An initial analysis of the research problem and specific features of the object and subject of the research, as well as the type and scope of identified knowledge gaps put the whole research in the group of exploratory studies. In this situation, the author considered the necessity of focusing on the work at the grass-roots level, both in terms of identifying and defining the object and subject of the research, as well as their constituent elements and attributes. Taking into account the nature of the research work, the considerations presented in this monography can be qualified as the conceptual work (both theoretical and methodological), which use the foundations of the deductive reasoning. On the other hand, conducted research is not based on pure empirical cognition made in the course of positivism as the research paradigm, but it forms the basis for conducting further quantitative study. According to the author, with the current, relatively low knowledge of PC performance the gap is too big, not allowing to clearly define research hypotheses and conduct quantitative research of a descriptive or explanatory nature. The procedure developed to achieve the research objective includes six consecutive steps: 1. Choosing the controlling concept, which can be the basis for conducting deliberations, and defining its characteristics (this concept will then be referred to as the reference model of controlling concept - MRC). 2. Reviewing business process model concepts and developing a process metamodel (mMP) that will be used to describe a selected reference model of controlling concept (MRC). 3. Building a process model of controlling (MPC) based on a selected reference model (MRC) and a developed process meta-model (mMP). 4. Establishing the theoretical basis and determining the essence of the issue of PC performance. 5. Identifying and analyzing the signs and determinants of PC performance using MPC model. 6. Synthesizing the results of the conducted analysis of PC performance signs and determinants, and analyzing the interrelations between them using the original controlling process performance model (MSPC). Research work began with a critical literature study in the field of controlling as the management concept. Critical analysis of selected scientific research, especially Polish- and German-language studies, was made, and on this basis the controlling concept by J. Weber and U. Schäffer was selected as reference model (MRC). Then, based on a review and critical analysis of literature in the field of praxeology and process management, the compilation of the most typical structural elements of the business process and their attributes as a studied phenomenon was made. In this way, a process metamodel (mMP) was developed, which serves as a description tool of a selected reference model of the controlling concept (MRC). The combination of mMP and MRC models results in the creation of the controlling process model (MPC). In order to verify the correctness of the construction of the MPC model, each of its elements was characterized in detail using appropriate examples from the literature and business practice. Before the MPC model was used to consider the performance of the controlling concept, literature studies in the field of praxeology and management regarding the subject assessment criterion were carried out. As a result, the performance category was characterized in detail, and then a definition of PC performance was elaborated, and the potential areas and the way of conducting deliberations on its signs and determinants were specified using the mMP model. The key to systematizing research work is the parallel use of two approaches to the analysis of PC: SIPOC and COPIS, which are commonly used to analyze logical relations between processes. The first approach (SIPOC) focuses on the analysis of downstream relations (from the supplier to the customer), and the second one (COPIS) - on the contrary - on the upstream relations (from the customer to the supplier). Using the developed MPC model and adopting a specific way of the research procedure, the identification and analysis of potential signs and determinants of the PC performances were made, which were illustrated using appropriate examples. Then the results of the analysis were systematized and grouped; they were rebuilt into the model of the performance of the controlling processes (MSPC), which consists of two dimensions and two measures. The first dimension captures PC tasks based on the adopted reference model (MRC). The second dimension is based on the developed process metamodel (mMP) and is a dynamic view of PC, informing about the way the tasks assigned to a given process are accomplished. The first measure (m1) informs about the PC performance deficits in a given area of process architecture and concerns the identified signs of PC performance. The second measure (m2) informs about PC ability to high performance functioning and relates to the identified performance determinants. The developed MSPC model made it possible to relate previously separated areas and created conditions to examine the relationships between determinants and signs of PC performance. It was shown that between the PC performance deficits measure (m1) and PC potential performance measure (m2) there can be two states of relationship: balance and imbalance. The first one means that the level of performance deficits measure (m1) is related to the level of performance potential measure (m2) in such a way that with the increase in the value of the m2 the value of m1 decreases. Such relations between the indicated measures are normative in nature and result from the models of process maturity, in particular the CMMI model. Considering the complexity of PC performance issue, the author also noticed the possibility of the occurrence of imbalances between the indicated measures, which can be divided into two kinds. The first one was defined as a compensation, which refers to a situation where a given process area, despite its own low potential, is characterized by a low performance deficit due to the positive impact of other areas. The second type of imbalance concerns the phenomenon of decompensation (as a reverse phenomenon to compensation), which consists in the fact that the areas of process architecture negatively affect each other. This means that a high performance deficit in a given area (e.g. low quality of input data to the process) has a negative impact on related areas (e.g. process worker or IT system) and manifests itself in high performance deficit, although this area has a high performance potential. Both compensation and decompensation can be descending and ascending and they concern a situation of the impact of objects involved in the process in accordance with its course (forward relations) or in the opposite direction (backward relations). As a consequence of the considerations made, the author noticed at least a few issues that may be the subject of further research on the PC performance issue. They can be presented in the form of the following questions: 1. What is the strength of the impact of individual objects that are the elements of PC architecture on its performance (process manager, process worker, IT, input data)? 2. Which attributes, and in which way influence PC performance (effectiveness and efficiency)? 3. How the phenomenon of compensation and decompensation of PC performance can be seen in relation to the elements of PC architecture? Interesting in terms of business practice application, there may also be research on the operationalization of the proposed models and solutions. Finally, the management sciences are empirical in their nature, which clearly indicates the need to implement and verify the proposed solutions in practice.(original abstract)
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