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A comprehensive conceptual profile on control

Author

Listed:
  • Sorin DOMNISORU

    (University of Craiova)

  • Radu OGARCA

    (University of Craiova)

  • Cosmin BALOI

    (University of Craiova)

Abstract

The paper starts from the persisting uncertainties regarding the use of the term “control”. In order to mitigate such ambiguities, after a brief subject exposure, a range of questions are proposed, whose adapted answers may help us to refine a correct understanding and perception of control, of course in relation with a plethora of similar concepts. Our argumentation includes the elaboration and presentation of a range of conceptual pillars or vectors regarding the control in its widest meaning, in contrast with other more restricted forms, equivocal or even altered explanations. The text is enriched with some assertions of the authors regarding the assurance of the appropriate control, with its meaning of a state of harmony, which can successfully meet honest expectations. At the end, we conclude that, in the current conditions, control can only be defined in a holistic style and we proposed a conceptual profile, through which we can easily explain what the control actually includes.

Suggested Citation

  • Sorin DOMNISORU & Radu OGARCA & Cosmin BALOI, 2016. "A comprehensive conceptual profile on control," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1114-1114, October.
    • Handle: RePEc:aud:audfin:v:14:y:2016:i:142:p:1114
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    References listed on IDEAS

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    Full references (including those not matched with items on IDEAS)

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    More about this item

    Keywords

    Control; undulating; management; risk; administration; controlling; audit; review;
    All these keywords.

    JEL classification:

    • M00 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - General - - - General
    • M10 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - General
    • M14 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - Corporate Culture; Diversity; Social Responsibility
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • M49 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Other

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