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 …