## 2 The Role of Dynamic Capabilities of Controlling in Shaping Organizational Performance  
Dynamic capabilities are a type of organizational capabilities, which are in general understood as a collection of routines [26], which are divided into two main groups: operational capabilities and dynamic capabilities. As the operational capabilities concern the ability to \"make a daily living\", the dynamic capabilities concern the ability to \"make a living\" [26] in changing environment, which seems to be especially important in the world, in which dynamics of environment is constantly rising. [PERSON] [27] (p. 40) states that dynamic capabilities are \"a unique and valuable general-purpose resource\" and shows that dynamic capabilities can be treated by the contemporary organizations as the foundation for obtaining and maintaining sustainable competitive advantage. Because of that, the dynamic capabilities attracted a huge attention among the research community [27; 28; 29; 21] not only in its native domain, which is strategic management, but also in much narrower ones. Therefore, it is reasonable to assume that such a broad literature coverage caused multiple dynamic capabilities models to rise and it is a valid research subject to analyze them in the context of controlling, which is a management method enabling switter operations of organization in, among others, dynamic environment. The perception of controlling varies in modern organizations, however regardless of the perception it is very often considered as a key for economic growth of contemporary organizations [3]. This term includes both \"managerial/ management control and accounting\" [30], and also subsystem of organization's management support ([PERSON], 2009), support for planning and coordinating [12; 31; 32], coordination of the management or supporting of decisions making [33]. Without going into terminological details, undoubtedly connected with the multi-threaded history of controlling, in this study it is assumed to understand controlling as \"a method of management support used mainly in the areas of planning, control and steering--for the implementation of functions such as information supply, coordination, supervision, monitoring or participation in management; enabling managers--through its measurable and economical overtone--for making rational (and apt) decisions, and thus aimed at achieving the goals of the organization as a whole\" [34] (p. 38). In such understanding, controlling is considered as a management method, which is one of the most often used in contemporary organization [22; 35]. Controlling is characterized by a dynamic nature. The cause of controlling's dynamic nature should be most definitely sought precisely throughout its existence, during which controlling has been and still is connected and dependent on practice. The dynamic character of controlling is related to its maturity and excellence, which are discussed in the literature [36; 37]. As indicated by [PERSON] and collegues [37] \"controlling cannot freeze after implementation, but according to contextual changes, it will start to change in an evolutionary (or if necessary even in revolutionary) way\". It should be noted that not all organizations cope with the improvement of controlling solutions adequately to the needs of the organization and the environment in which the organization operates. Hence, it is reasonable to define a new construct, i.e., dynamic capabilities of controlling, which by definition will relate to the controlling's ability to effectively adapt to changes inside the organization and in its environment, thus ensuring its development and improvement. Dynamic capabilities of controlling should be understood as the abilities of controllers (with the support of managers) to integrate, build, and reconfigure controlling solutions to address rapidly changing environment, which is influencing the quality of controlling and--as a consequence--organizational performance.