THE ROLE AND PLACE OF MANAGEMENT CONTROL IN EVALUATION AND PERFORMANCE MANAGEMENT

  • Alina Puţan Universitatea "1 Decembrie 1918", Alba Iulia

Abstract

Through control managers ensure their dynamic, real andpreventive information, which raises the value conclusions and the qualityof decisions. Control is a tool that allows knowledge of realityas well as theability to identify and prevent deficiencies and anomalies. Control reachesthe essence of the phenomenon, claims managers in effective leadership,allow identification of the negative aspects when they manifest as atendency and efficiently intervenes to prevent and eliminate the causes thatled to their appearance.

References

1. Albu, N., Albu, C., Instrumente de management performant, Economică
Publishing House, Bucuresti, 2003.
2. Aslău, T., Controlul de gestiune dincolo de aparenŃe, Economică
Publishing House, Bucuresti, 2001.
3. Anthony, R. and Govindarajan, V., Management Control Systems,
Chicago, Mc-Graw-Hill IRWIN, 2007.
4. Anthony, R.N., The Management Control Function, Harvard Business
School Press, Boston, MA, 1988.
5. Patrick Boisselier, Contrôle de gestion, Editions Vuibert, 1999
6. Bouquin H, Comptabilité de gestion, Paris, Economia, 3e éd, 2006
7. Bouquin H., Controle de gestion, Presses Universitaires de France, Paris,
2008
8. Briciu S., Contabilitatea managerială. Aspecte teoretice si practice,
Economică Publishing House, Bucuresti, 2006.
9. Briciu Sorin, Căpusneanu S., Rof L., Topor D., Contabilitate si control de
gestiune. Instrumente pentru evaluarea performanŃei entităŃii, Aeternitas
Publishing House, Alba Iulia, 2010.
10. Chenhall, R., Management control system design within its
organizational context: Findings from contingency-based research and
directions for the future, Accounting, Organizations and Society, 28(2-3),
127-168, 2003.
11. Fătăcean Gh., Contabilitatea managerială si controlul de gestiune,
Alma Mater Publishing House, Cluj-Napoca, 2006.
12. Garrison, R.H. and Noreen, E.W. , Managerial Accounting, McGraw-
Hill, New York, NY, 2000.
13. Herath S.K., A framework for management control research, Journal of
Management Development, Vol. 26 No. 9, pp. 895-915, 2007.
14. Ionascu I., Filip A.T., Stere M., Control de gestiune, EdiŃia a II-a,
Economică Publishing House, Bucuresti, 2006.
15. W.F., Lowe, T. and Puxty, T. (Eds), Critical Perspectives in
Management Control, Macmillan, Basingstoke, pp. 27-45.
Published
2012-12-31
How to Cite
PUŢAN, Alina. THE ROLE AND PLACE OF MANAGEMENT CONTROL IN EVALUATION AND PERFORMANCE MANAGEMENT. Journal of Doctoral Studies. Accounting, [S.l.], v. 1, n. 3-4, dec. 2012. ISSN 2247 – 6660. Available at: <http://journals.uab.ro/index.php/accounting/article/view/18>. Date accessed: 23 sep. 2017.