Munich Personal RePEc Archive

Control(-ling): Known/Unknown

Misun, Juraj (2018): Control(-ling): Known/Unknown. Published in: Business And Innovation In Business Activities , Vol. XIII, (April 2018): pp. 36-72.

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Controlling – a very powerful word. When someone hears it, he/she feels influence and power. Controlling is an English word; unfortunately it isn‘t used just in the English language. When you hear this word, you might have the feeling that everything is clear to you. In fact, it is not all that clear. You have to ask yourself what language you are speaking currently and where in the world you are. You may have learned that controlling is not control. And also that control is something bad. In reality, however, the world of control is not so simple and this fact is closely related, among other things, to the history of the word control. Control itself in the management has different approaches, including in particular the Western and Eastern one, but also internal control can take on different meanings. The purpose of this paper is to point to various myths in the management function of control and to clarify some terms that are often misused. It is based on our long-term research of the management function of control.

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