| Title |
Kontrolingo koncepcija ir jos evoliucija / |
| Another Title |
Concept of controlling and its evolution. |
| Authors |
Tamulevičienė, Daiva |
| DOI |
10.15388/batp.2014.No16.3 |
| Full Text |
|
| Is Part of |
Buhalterinės apskaitos teorija ir praktika.. Kaunas : Vilniaus universiteto leidykla. 2014, Nr. 16, p. 27-38.. ISSN 1822-8682. eISSN 2538-8762 |
| Abstract [eng] |
After researching the development of the concept of controlling trends and attitudes it has been determined that in the evolution of the concept of controlling three main steps may be distinguished: controlling as a system of accounting; as an information system; as an instrument of enterprise's management. In every of these steps, different attitudes, formed by various authors, show up. Based on them, three main trends of the development of the concept of controlling were distinguished. The analysis of their evolution revealed that the location of controlling has been changing significantly during the last few decades. Yet, the least researched trend of controlling which still has no established attitudes is the one which was formed in the 21st century. The analysis has also revealed that the evolution of the concept's trends had influenced the contents of the conception of controlling, because every new attitude has appended the previous conception with new aspects. |
| Published |
Kaunas : Vilniaus universiteto leidykla |
| Type |
Journal article |
| Language |
Lithuanian |
| Publication date |
2014 |
| CC license |
|
