“Controlling” as an academic discipline: the development of management accounting and management control research in German-speaking countries between 1970 and 2003

Schäffer, Utz; Binder, Christoph

doi:10.1177/1032373207083926

Cited by 50 publications

(45 citation statements)

References 48 publications

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“…Mayer, 1986;Schweitzer and Friedl, 1992;Franz and Kajüter, 2002;Horvàth, 2006;Becker and Messner, 2005;Ewert and Wagenhofer, 2007;Schäffer and Binder, 2008), selected from plentiful publications of the German authors, confirms that understanding of the controlling substance was changing. Controlling expanded its scope.…”

Section: Management Accounting and Controlling -Foreign Approachmentioning

confidence: 92%

Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016

Szychta¹,

Dobroszek²

2016

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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Accounting addressed to support the management has been developed in enterprises in Poland on a wider scale since the 1990s, i.e. since the restoration of the market-based economic system after a half-a-century break. The paper aims to identify the perception of the nature and scope of management accounting and controlling by the authors in Poland since the early 1990s and demonstrate the role played in shaping this perception of accounting researchers and practitioners by two major Polish journals in this area. We conducted the management accounting and controlling literature studies including selected positions in the English, German and Polish languages and performed the review of the articles published in the Polish scientific journal Zeszyty Teoretyczne Rachunkowości and in the journal Controlling i Rachunkowść Zarządcza dedicated to practitioners. Our research allows to confirm that there is no uniform perception of the relations between management accounting and controlling among Polish researchers. We point in this respect to at least three positions.

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Section: Management Accounting and Controlling -Foreign Approachmentioning

confidence: 92%

Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016

Szychta¹,

Dobroszek²

2016

Proceedings of the 5th International Conference on Accounting, Auditing, and Taxation (ICAAT 2016)

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“…Controlling is a management-support method, which on the one hand is one of the most frequently implemented methods in modern organisations (Bieńkowska & Zgrzywa-Ziemak, 2011;Tworek, 2019), and on the other hand, it still raises a number of controversies related to its different perception in and within different countries (Mocanu, 2014;Guenter, 2013;Schäffer & Binder, 2008;Chenhall, 2003;Wagenhofer, 2006;Schäffer et al, 2001). These controversies primarily result from the multithreaded history of controlling, which promotes differences in the perception around the world.…”

Section: Notion and Quality Of Controllingmentioning

confidence: 99%

Controlling Effectiveness Model — empirical research results regarding the influence of controlling on organisational performance

Bieńkowska

2020

Engineering Management in Production and Services

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The article aims to explain how controlling influences an organisation as a whole, considering the job performance of employees and managers. It describes the development and verification of the Controlling Effectiveness Model, which characterises the impact, the place of each variable and the direction of each relationship in the effort to shape organisational performance. The hypothesis was verified with the help of empirical research, which was conducted with 264 organisations operating in Poland. The survey took place in October 2019. The authors of the article used the CAWI method. Efforts had been made to ensure a diversified research sample encompassing various organisational characteristics. The exploratory and confirmatory factor analysis and the sequentially mediated regression model were used to verify the hypothesis. The empirical research allowed confirming a statistically significant indirect impact of the quality of controlling on organisational performance. This relationship depends on the job performance of managers and employees. The analysis of the impact made by controlling on the job performance of employees and managers as we as the organisational performance resulted in a mediation model (the Controlling Effectiveness Model) and confirmed the effect of controlling on organisational performance through the impact on job performance of managers and employees. The article has practical implications. The organisations that decide to implement controlling should focus on the quality of this management support method. It is not enough to simply implement controlling as organisations need to ensure the correct implementation. In this context, it is also relevant to properly shape functional, organisational and instrumental controlling solutions (tailored to the characteristics of the organisation as a whole, as well as to the environmental conditions, under which the organisation operates), which determine the quality of controlling.

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“…Goliszewski (2015) claimed that the subject of control is of a contradictory character: on the one hand it is difficult to identify a company, managed in a modern way, which would be deprived of the said function, on the other hand -in the source literature one can find various concepts and descriptions as to what control is and what it is not. In this context Schäffer and Binder (2008) reasonably stated that control is a relatively young branch of science, highly focused on practical aspects. They also added that control is, at the same time, self-referential and not integrated, to a certain extent, with the international community.…”

Section: Introductionmentioning

confidence: 99%

Production Control in the Company

Dźwigoł

Firlej

Muntean

2018

Multidisciplinary Aspects of Production Engineering

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The aim of the article is to get to know the essence of production control in the activity of enterprises. This background presents: the role of control in the enterprise and its classification with particular emphasis on production control. Production control plays an important role in the proper course of the production process. On the one hand, it comes down to the preparation of production plans, creating cost budgets for the company's production parts, and on the other hand to control their implementation. In the scope of production control, economic control of production is taken into account, defined as a direct and indirect impact on the shape of the assortment- and quantity-related structure of production and its course in time and space to ensure, in the given circumstances, the best achievement of the organization's goals. Production control may refer to strategic planning, where the most important is to strike a balance between the flexibility of using production means and workforce, availability of technology and substitute technologies or operational planning, where the key task is to find and eliminate bottlenecks occurring in the production process.

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“Controlling” as an academic discipline: the development of management accounting and management control research in German-speaking countries between 1970 and 2003

Cited by 50 publications

References 48 publications

Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016

Perception of Management Accounting and Controlling by Polish Authors in Publications in 1990-2016

Controlling Effectiveness Model — empirical research results regarding the influence of controlling on organisational performance

Production Control in the Company

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