Artikel
Systemic approach to management control through determining factors
This article aimed to analyse the influence of the main factors on management control used in optimization activities, in order to reach the strategic goals of a company. Agency, transactional costs and contingency theories have been analysed from the traditional perspective. This study reviewed resource-based, institutional, planned behaviour and upper echelon theories, and underlined the main features of management control processes. Empirical evaluation was conducted using data collected from interviews of top management of the main and secondary segments of the Bucharest Stock Exchange. Consequently, we showed the specific features of the systemic approach to management control by means of its determining factors: control environment, management strategies and budgetary system, operational control and the performance appraisal system.
- Language
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Englisch
- Bibliographic citation
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Journal: Journal of Risk and Financial Management ; ISSN: 1911-8074 ; Volume: 11 ; Year: 2018 ; Issue: 4 ; Pages: 1-20 ; Basel: MDPI
- Classification
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Wirtschaft
- Subject
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control environment
budgetary system and strategies
operational control
company performance
- Event
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Geistige Schöpfung
- (who)
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Bostan, Ionel
Bîrca, Aliona
Ţurcanu, Viorel
Sandu, Christiana Brigitte
- Event
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Veröffentlichung
- (who)
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MDPI
- (where)
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Basel
- (when)
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2018
- DOI
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doi:10.3390/jrfm11040065
- Handle
- Last update
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10.03.2025, 11:44 AM CET
Data provider
ZBW - Deutsche Zentralbibliothek für Wirtschaftswissenschaften - Leibniz-Informationszentrum Wirtschaft. If you have any questions about the object, please contact the data provider.
Object type
- Artikel
Associated
- Bostan, Ionel
- Bîrca, Aliona
- Ţurcanu, Viorel
- Sandu, Christiana Brigitte
- MDPI
Time of origin
- 2018
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