IDEAS home Printed from
   My bibliography  Save this article

Management Control and Remuneration System


  • Vãrzaru Anca Antoaneta

    () (University of Craiova, Faculty of Economics and Business Administration)


Many businesses still adopt pay practices in a sequential manner, without regard to strategic vision and organization values (Tremblay M., 2001). To earn the epithet "strategic" management remuneration must be aligned to the strategies of the business and be in synergy with the other human resource management practices. Thus, firms face more choices in terms of remuneration policies. One of the basic principles of the remuneration policy is that of its periodic review, due to its short life cycle. Earnings management implies the existence of diagnostic tools to monitor developments, to anticipate the drift and track environmental changes. This paper discusses the new issues affecting the purposes and pays the balance of a system of control and management role in seizing and removing them. Thus this paper includes social balance sheet and a number of potential indicators of how to refer matters to ensure compatibility between business strategy and social policy.

Suggested Citation

  • Vãrzaru Anca Antoaneta, 2011. "Management Control and Remuneration System," Ovidius University Annals, Economic Sciences Series, Ovidius University of Constantza, Faculty of Economic Sciences, vol. 0(1), pages 2274-2277, May.
  • Handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2274-2277

    Download full text from publisher

    File URL:
    Download Restriction: no

    More about this item


    remuneration policy; management control; diagnosis; audit of earnings; external competitiveness;

    JEL classification:

    • M12 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Personnel Management; Executives; Executive Compensation
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


    Access and download statistics


    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ovi:oviste:v:11:y:2011:i:1:p:2274-2277. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Gheorghiu Gabriela). General contact details of provider: .

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service hosted by the Research Division of the Federal Reserve Bank of St. Louis . RePEc uses bibliographic data supplied by the respective publishers.