The diploma thesis is focused on the issue of psychological factors acting on the perception of financial and non-financial benefits and control barriers in the company in the context of internal interest groups with an emphasis on the owners of the company. The primary objective was to identify, on the basis of primary and secondary sources analysis, the key psychological factors that are involved in introducing controlling of business owners. To accomplish this goal, we conducted an empirical survey through questionnaires. The results of the questionnaire survey were evaluated using a graphical and descriptive method. Identifying key psychological factors helped us with the results of an empirical survey. The theoretical contribution of the diploma thesis consisted of approaching problematic control, psychological factors and internal interest groups. The identification of key psychological factors should serve to implement and enforce controlling in an enterprise.