Title Kontrolingo krypčių, koncepcijų ir požiūrių vystymasis: istorinė perspektyva /
Translation of Title The development of trends, conceptions and approaches of controlling: historical perspective.
Authors Tamulevičienė, Daiva
DOI 10.15544/ssaf.2016.18
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Is Part of Apskaitos ir finansų mokslas ir studijos: problemos ir perspektyvos.. Kaunas : Aleksandro Stulginskio universitetas. 2016, T. 10, nr. 1, p. 186-199.. eISSN 2351-5597
Keywords [eng] controlling ; controlling development ; conceptions of controlling
Abstract [eng] The article analyses the development of the idea of controlling – an innovative management system, applicable for the conditions of the information society and the knowledge economy, which helps to ensure the long-term increase of organizational value – as well as identifies and systematizes the main concepts of controlling, and the main features of these concepts. The system of controlling is not sufficiently studied by Lithuanian scientists and hardly applied by Lithuanian companies due to insufficient knowledge and understanding of the system. But a more thorough scientific debate about the need of controlling system in contemporary companies, its development and implementation problems and faster practical expansion, is only possible if the reasons and assumptions of controlling concept and its conceptual substantiation are understood. In the article – based on performed historical review of controlling theory and practice – controlling‘s concept evolution has been structured into five most important stages: the origins; irregular applications; formation; entrenchment; development and integration. Considering these stages, it is suggested to classify the main controlling concepts into two groups (classic and new), whereas concepts sharing common features and formed in similar historical periods should be merged into five directions, in which controlling is introduced as an accounting system; the information support system; the sub-system of the management system; the rationality assuring of management decision system and the strategic interests optimization system. Also, the article analyses peculiarities of controlling concepts and states that the classic controlling concept comprehension was largely based on the information support of the classic management functions, such as planning, organization, coordination and control. Meanwhile, a rational approach to management decisions making and balancing of the interests of various participant is typical to the new concepts.
Published Kaunas : Aleksandro Stulginskio universitetas
Type Journal article
Language Lithuanian
Publication date 2016