TOWARDS A DEFINITION OF CONTROLLING
DOI:
https://doi.org/10.29358/sceco.v0i20.295Keywords:
controlling, management, definition, corporate governance, controversiesAbstract
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.Downloads
Downloads
Published
Issue
Section
License
Authors who publish with Studies and Scientific Researches. Economics Edition (SCECO) agree to the following terms:
-
Copyright Retention
Authors retain full copyright over their work and grant the journal the right of first publication. The published article is simultaneously licensed under the Creative Commons Attribution 4.0 International License (CC BY 4.0). This license permits others to:-
Share — copy and redistribute the material in any medium or format
-
Adapt — remix, transform, and build upon the material
for any purpose, even commercially, as long as proper attribution is given to the original author(s) and source.
-
-
Additional Distribution
Authors may enter into separate, non-exclusive contractual arrangements for the distribution of the journal’s published version of the work (e.g., post it to an institutional repository, include it in a book), with clear credit to the initial publication in SCECO. -
Preprint and Open Posting Policy
Authors are encouraged to post their work online (e.g., in preprint archives, institutional repositories, or personal websites) before submission, during review, and after publication.
This practice supports academic exchange and can lead to earlier and broader dissemination and citation of published work.
(See: “The Effect of Open Access” – PLOS)
For further inquiries regarding copyright, licensing, or archiving, please contact the editorial office at Editorial Board
How to Cite
