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Control(-ling): Known/Unknown

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  • Misun, Juraj

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.

Suggested Citation

  • Misun, Juraj, 2018. "Control(-ling): Known/Unknown," MPRA Paper 90312, University Library of Munich, Germany.
    • Handle: RePEc:pra:mprapa:90312
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    File URL: https://mpra.ub.uni-muenchen.de/90312/1/MPRA_paper_90312.pdf
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    References listed on IDEAS

    as
    1. Patrick J. Kaufmann & Dianne H. B. Welsh & Nicholas V. Bushmarin, 1995. "Locus of Control and Entrepreneurship in the Russian Republic," Entrepreneurship Theory and Practice, , vol. 20(1), pages 43-56, October.
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    More about this item

    Keywords

    Control; Controlling; Management; Business Economy; Internal control;
    All these keywords.

    JEL classification:

    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M19 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Other
    • M21 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Economics - - - Business Economics

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