Management control in Germany

Management control in Germany

by Rainer Schwarz (Author)
EPUB
20 loans, 20 Concurrent loans
Details

Management control in Germany developed gradually. In the beginning we find on one hand a concern with security issues and on the other hand four main methods of management control: transfer prices, budgeting, ratio analysis (or – in modern words – key performance measures) and bench- marking. After the end of World War II Allied troops occupied Germany. Within the German firms and in the academic community developed a growing interest in American business experiences. The universities introduced Cybernetics, Operations Research and other fields and the business practice discovered the controller. In the nineteen-seventies controllership was introduced into business education. The field was named “Controlling” and the first textbooks for university education were published. From the nineteen- eighties on, a growing number of universities introduced “Controlling” and founded new chairs in this field. In search for a theoretical foundation of the field, the coordination concept of “Controlling” was elaborated. It serves in Germany up to now as the most common understanding of Management Control. In the nineteen-nineties we find a growing interest in the Anglo-American and French literature on Management Control. Based on this reception new concepts were formed. This evolution of academic insights culminated in 2002 in a conference where leading professors for Management Control discussed the different concepts

Book details

Publication date
January 01, 2005
Publisher
Collection
ISBN
9782847696240
File size
907 KB