Business Administration, B.S. College of Business and Economics
Business Administration, B.S. College of Business and Economics
The following paragraphs present a synthesis of the development of the management control concept in the literature. We have pointed out the existence of different trends of thought, which have gradually evolved as organisations and markets have transformed, introducing new variables for building efficient control systems adapted to social changes, to the process of internationalisation and to increased market competition (Jaeger and Balinga, 1985; Neimark and Tinker, 1986). Nonetheless, the con