The article analyzes and compare the selected indicators that characterize the business environment in individual regions within the Slovak Republic. The results show that there are significant disparities between regions and point out that specific measures can contribute to improving the business environment.

Implementing controlling into business practice is a difficult, long-term and complex process that is unique for each enterprise. It is affected by various psychological factors that evoked positive and negative emotions in owners, managers and employees. The main objective of this paper is to identify key psychological factors, emotions and barriers affecting employees during implementing controlling into business practice. The empirical research into the given problem was conducted by the questioning method in a form of questionnaire. In order to evaluate the research results, the descriptive, graphical, and mathematic-statistical methods were used. Based of the findings, a concept was proposed to put emphasis on the key psychological aspects of the enterprise employees during implementation of this tool. The proposed concept could become a support tool for company owners and managers to eliminating negative emotions and evoking positive emotions in employees during the process of implementation and enforcement of controlling into the enterprise, ensuring that this tool is fully functional and, accepted by all internal interest groups.