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Controlul Si Contabilitatea In Management: Abordari Actuale Si Perspective

Author

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  • Bocean Claudiu

    (Universitatea din Craiova, Facultatea de Economie Si Administrarea Afacerilor)

Abstract

Control is a key concept in accounting and management. In this paper works we explore controling organizations as an expectational equilibrium, or correspondence between what agents do, and what others expect them to do. Starting with the contract model of organizations, we examine expectations, common knowledge and culture as the fundamental elements for an expectational theory of control. Finally we explore the broader problem of improving control under continually changing business environments.

Suggested Citation

  • Bocean Claudiu, 2006. "Controlul Si Contabilitatea In Management: Abordari Actuale Si Perspective," Revista Tinerilor Economisti (The Young Economists Journal), University of Craiova, Faculty of Economics and Business Administration, vol. 1(6), pages 64-69, April.
  • Handle: RePEc:aio:rteyej:v:1:y:2006:i:6:p:64-69
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    Keywords

    accounting; control ; management; organizations; agents.;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M11 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Production Management

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