Convergence of two controlling terms. Do we face a common future between controlling and management accounting?
Every single theory is based on some fundamental terms, which can also be used by other, unrelated theories. However, in our case, two related theories use the same basic term. “Controlling” terms are used in management (one of the main management functions) and management accounting (a management s...
| Main Authors: | , |
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| Format: | Article |
| Language: | English |
| Published: |
EDP Sciences
2020-01-01
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| Series: | SHS Web of Conferences |
| Online Access: | https://www.shs-conferences.org/articles/shsconf/pdf/2020/11/shsconf_appsconf2020_01048.pdf |