Controlling in Romania. A Literature Review

Mihaela Mocanu

Ovidius University Annals, Economic Sciences Series, 2014, vol. XIV, issue 2, 537-540

Abstract: Nowadays, the controller is considered to be operating as a business partner of the management. Controlling acts as a vital managerial support that enables companies not only to survive, but also to succeed in the market economy. Despite its obvious importance, controlling in the Romanian academic literature has not received enough attention. The paper’s objective is to perform a thorough literature review on controlling in Romania. From a methodological point of view, the research consists in a literature review of papers published in Romanian renowned journals over the period 2014-2014. The conclusions of the study are that, as expected, the Romanian literature on controlling is scarce. Some authors even mistake controlling for control. However, there are also papers that include empirical research or modern views on controlling such as socio-controlling. All in all, there is a gap in the Romanian literature regarding the topic “controlling”.

Keywords: Romania; controlling; literature review; management accounting (search for similar items in EconPapers)
JEL-codes: M10 M49 (search for similar items in EconPapers)
Date: 2014
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Persistent link: https://EconPapers.repec.org/RePEc:ovi:oviste:v:xiv:y:2014:i:2:p:537-540

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