The Evolution of the Term Controlling

  • Thomas Reichmann


The term Controlling underwent a continuous change in its evolution. First, it was only understood in the sense of control, implying a past-orientated view of Controlling. This is a consequence of referring to it in its narrowest sense related to the last stage of the co-ordination, planning and control process which is the stage of control. Although this rather narrow delimitation of the term Controlling has been enlarged step by step, the relation to decision and information was missing for a long time. Progress was overdue, especially in connection with the decision-related condensing of information.


Management Control Narrow Sense Continuous Change Term Controlling Plan Deviation 
These keywords were added by machine and not by the authors. This process is experimental and the keywords may be updated as the learning algorithm improves.

Copyright information

© Springer-Verlag Berlin Heidelberg 1997

Authors and Affiliations

  • Thomas Reichmann
    • 1
  1. 1.Institute of ControllingUniversity of DortmundDortmundGermany

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