There is an increasing attention to behavioral aspects in management accounting research. In a survey professors … teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today … what extent behavioral issues are discussed in management accounting classes. Furthermore, the results indicate a growing …

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to … controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business …

Controlling" represents a new concept in the Romanian economic environement, being implemented successfully in very few … companies. Unlike the German space where controlling is very well represented both at a practical level and in the academia, in … Romania controlling can only be found at a practical level, and the specialized literature is restraint, almost absent. Since …

This paper presents the importance of management control as a management tool of economic entities, involving … automatically the control of entity performance. Management control is an information system which accumulates and manages … information, in order to assess and manage businessperformance organization. Management control along with budgetary work …

Management control in training institutions is still a missing topic in theoretical and empirical management control … research. Therefore the following article presents a framework of management control in training institutions based on the main … study using a standardized questionnaire and examined 1.000 publicly- and privately-held training institutions in Germany …

підприємствах, його адаптації до існуючих економічних умов.In the article the approaches to the definition of "controlling" are … analyzed, its substantive components are indicated. Reasons for limited using of controlling in domestic practice are … designated. The stages of evolution of the concepts of controlling, which reflect the change in intrinsic understanding of this …