CONCEPTUAL DELIMITATIONS OF CONTROLLING

Abstract

CONCEPTUAL DELIMITATIONS OF CONTROLLING Nedelcu Serban Universitatea ,,Babes-Bolyai`` Facultatea de Stiinte Economice si Gestiunea Afacerilor '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 the practicians of controlling in Romania only know the toolkit they use and not the theoretical elements as well, what is needed in this case is a conceptual delimitation so that controlling would be better implemented, and improved with various elements of the economic environment. In practice, inside various linguistic areas different problems of communication may occur very often in regards to the use of different concepts that may be missunderstood. Therefore in the Romanian research area it becomes imperative to try and clarify the existing issues and to intensify the reasearch in this field. Studying the evolution of the concept we observe that the need for its implementation is primarily experienced at the practical level of the companies, to be then followed by a debate in the specialized literature. The internationalization and the fierce competition that the Romanian companies are confronting on the ecenomic market represent the decissive factor in adopting the concept of controlling.This article is part of the research conducted for my doctoral thesis, 'Controlling in hetergenous economic envirnoments', under the coordination and supervision of Prof.Dr.Dumitru Matis. Keywords: Controlling, Management Accounting, Management Control, Accounting, Internal audit JEL Code: M49

Keywords

• Controlling, Management Accounting, Management Control, Accounting, Internal audit