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Historical aspects of occurrence and development of the concept of controlling in foreign countries

Available online: 19 May 2010

Subject Heading: Foreign experience

JEL Classification: 

Sources of controlling lay in the government area and originate in the Middle Ages. The account which has appeared in the Middle Ages, became a basis on which in the XXth century beginning controlling arose. In article the history of development of conception «controlling», and also genesis of the concept of controlling are described. Principal causes of appearance and development of idea of controlling in the foreign countries are analyzed. Stages of historical development of the concept of controlling are formulated.

Keywords: controlling, management, the controller, the controlling concept, the American model of controlling, German model of controlling

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ISSN 2311-8709 (Online)
ISSN 2071-4688 (Print)

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