COMPARATIVE ANALYSIS OF CONTROLLER IN COMPANIES LISTED ON THE ZAGREB AND FRANKFURT STOCK EXCHANGE

Sa？etak Controlling becomes nowadays a more complex and dynamic function, as well as an essential component of successful business. Based on the research about the level of controller development in the 30 biggest Croatian companies on the Zagreb stock exchange, the paper examines the development convergence with German companies included by the DAX index of the Frankfurt stock exchange. In this paper results of two surveys are being compared. The conclusion lies in the fact that because of historical, economic and other endogenous and exogenous reasons controller partly varies in the German and in the Croatian companies. However, the development of controlling in Croatian companies has an incomparably great potential