The Role of Controlling in Public Finance:A Systematic Literature Reviewwith a Disaster Management Perspective

The operation of the public sector today faces increasing social, economic, and security challenges, which necessitate the strengthening of budgetary management and decision-making processes. In this environment, controlling has become a key supporting tool for effective governance and the transparent use of resources. This study aims to systematically review the domestic and international literature on controlling, with particular emphasis on applications related to the central budget and public sector institutions. The thematic classification of the analysed sources (theoretical, supporting, and practical controlling) enabledthe identification of the multidisciplinary nature of controlling as well as its application trends. The analysis revealed that research is increasingly shifting toward practical implementation, while theoretical frameworks and supporting systems continueto show ongoing development.