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.

Abstract

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.

• Item Type: MPRA Paper
• Language: English
• Keywords: Control, Controlling, Management, Business Economy, Internal control
• Subjects: M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M10 - General; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M1 - Business Administration > M19 - Other; M - Business Administration and Business Economics ; Marketing ; Accounting ; Personnel Economics > M2 - Business Economics > M21 - Business Economics

References

FLAMHOLTZ, E. G., 1996. Effective management control: Theory and Practice. London: Kuwer Academic Publishers.

KAUFMANN, P.J., Welsh, D.H.B., Bushmarin, N., 1995. Locus of Control and Entrepreneurship in the Russian Republic. Entrepreneurship Theory and Practice, 20(1), pp.43-56.

KONEČNÝ, M., 1998. Management od prvotních řídících dokumentů po současné systémy řízení. Karviná: KarTis.

KOONTZ, H., O'DONNELL, C., 1995. Principles of Management: An Analysis of Managerial Functions. McGraw-Hill.

MAJTÁN, M. et al., 2003. Manaņment. Bratislava: Sprint vfra.

MERCHANT, K. A., Van Der Stede, W. A., 2007. Management Control Systems. Performance Measurement, Evaluation and Incentives. Harlow: Pearson Education.

MERCHANT, K. A., 1982. The control function of management. Sloan management review. 23(4), 43-55.

MIŠÚN, J., 2017. Changing views on organizational control in the countries of the Eastern bloc. In Knowledge - economy - society : selected problems of dynamically developing areas of economy. Cracow: Foundation of the Cracow University of Economics. pp. 49-63.

OUCHI, W. G., 1977. The relationship between organizational structure and organizational control. Administrative science quarterly, 22(1), 95-113.

PFEIFER, W. (Hrsg.), 1993. Etymologisches Wörterbuch des Deutschen, 2. Auflage, Akademie-Verlag, Berlin.

ROTTER, J. B., 1954. Social learning and clinical psychology. Englewood Cliffs: Prentice Hall.

SCHÄFFER, U. 2009. Rationalitätssicherung durch strategische Kontrolle. in: Reimer, M., Fiege, S. (eds). 2009. Perspektiven des Strategischen Controllings: Festschrift für Professor Dr. Ulrich Krystek. Wiesbaden: Springer-Verlag. pp. 47-62.

SITKIN, S. B., CARDINAL, L. B., BIJLSMA-FRANKEMA, K. M., 2010. Organizational Control. Cambridge: Cambridge University Press.

TANNENBAUM, A. S., 1956. The concept of organizational control. Journal of Social Issues. 12(2), 50-60.