TOWARDS A DEFINITION OF CONTROLLING

Abstract

Controlling is a concept that is still subject of many controversies. Nowadays, it is used both in theory and in practice to designate a variety of activities. The paper aims at shedding light on this enigmatic concept. First of all, the author offers an overview of the historical roots of “controlling”. Secondly, different definitions of the concept of “controlling” are contrasted. The author comments upon two types of definitions: concepts oriented towards the goal to obtain results (profit, turnover, low costs) and concepts oriented towards the universal goals of the company (e.g. product-related, environmental, social goals). Last but not least, the paper identifies the different perspectives used when defining the concept, in order to provide the proper background for understanding “controlling”: the information-oriented perspective, the coordination-oriented perspective and the reflection-oriented perspective, and the rationality-oriented perspective.