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The coexistence of controlling and other management methods

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  • Agnieszka Bieńkowska
  • Anna Zgrzywa-Ziemak

Abstract

The effects of the coexistence of Controlling and other management methods (benchmarking, BPM, BPR, BSC, Competency-based Management, CRM, ERP, KM, LM, Outsourcing, Six Sigma, TQM) have been analysed. The complexity and dynamics of modern management systems in fact require simultaneous and/or sequential application of many concepts and methods of management. Controlling is a comprehensive method with an interdisciplinary character, which acts as an integrating plane for many methods and techniques. The coexistence of controlling with other management methods depends on the type of relationship between controlling and these methods. In the main, however, coexistence should be beneficial for an organization. Theoretical concepts on the relations between controlling and other methods are thus empirically tested by analysing the effect of using selected management methods, both in conjunction with controlling, as well as separately (business, efficiency, management, social and environmental effects). One-Way ANOVA was used based on a sample of 167 Polish organizations.

Suggested Citation

  • Agnieszka Bieńkowska & Anna Zgrzywa-Ziemak, 2014. "The coexistence of controlling and other management methods," Operations Research and Decisions, Wroclaw University of Science and Technology, Faculty of Management, vol. 24(2), pages 5-33.
    • Handle: RePEc:wut:journl:v:2:y:2014:p:5-33:id:1093
    DOI: 10.5277/ord140201
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    References listed on IDEAS

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    2. Heusinkveld, Stefan & Visscher, Klaasjan, 2012. "Practice what you preach: How consultants frame management concepts as enacted practice," Scandinavian Journal of Management, Elsevier, vol. 28(4), pages 285-297.
    3. Berry, A.J. & Coad, A.F. & Harris, E.P. & Otley, D.T. & Stringer, C., 2009. "Emerging themes in management control: A review of recent literature," The British Accounting Review, Elsevier, vol. 41(1), pages 2-20.
    4. Al-Mashari, Majed & Al-Mudimigh, Abdullah & Zairi, Mohamed, 2003. "Enterprise resource planning: A taxonomy of critical factors," European Journal of Operational Research, Elsevier, vol. 146(2), pages 352-364, April.
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    1. Daiva Tamulevičienė & Armenia Androniceanu & Armenia Androniceanu, 2020. "Selection of the indicators to measure an enterprise’s value and its changes in the controlling system for medium-sized enterprises," Entrepreneurship and Sustainability Issues, VsI Entrepreneurship and Sustainability Center, vol. 7(3), pages 1440-1458, March.

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