CONTROLLING: THE TECHNICALITY APPROACH

Controlling represents the implementation of corrective actions that support planning and decision-making. The aim of this paper is to explain managerial control and its impact on organizations. In management, controlling is dynamicin setting performance standards, measuring performance, comparing the performance from goals and standards, and taking corrective actions. Organizations use different types of control such as feedback control, concurrent, and feedforward control to reduce errors, maintain standard necessary in achieving organizational goals.When an organization discovers ghost workers on their payrolls. This risk could be minimized by developing a control system that reveals most of the errors listed in the payroll, germane to accounting department and the human resources department. Management should take corrective measures to transform resources into output and to minimize unethical behaviour among the employees.

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Publication Details

Journal
Zenodo (CERN European Organization for Nuclear Research)
Published
2025-04-18
DOI
https://doi.org/10.5281/zenodo.15241090
Primary Topic
Accounting and Organizational Management
Type
article
Field-Weighted Citation Impact
0.00
Controls
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article

CONTROLLING: THE TECHNICALITY APPROACH

Zenodo (CERN European Organization for Nuclear Research)
Accounting and Organizational Management
article

CONTROLLING: THE TECHNICALITY APPROACH

article en

Abstract

Controlling represents the implementation of corrective actions that support planning and decision-making. The aim of this paper is to explain managerial control and its impact on organizations. In management, controlling is dynamicin setting performance standards, measuring performance, comparing the performance from goals and standards, and taking corrective actions. Organizations use different types of control such as feedback control, concurrent, and feedforward control to reduce errors, maintain standard necessary in achieving organizational goals.When an organization discovers ghost workers on their payrolls. This risk could be minimized by developing a control system that reveals most of the errors listed in the payroll, germane to accounting department and the human resources department. Management should take corrective measures to transform resources into output and to minimize unethical behaviour among the employees.

Zenodo (CERN European Organization for Nuclear Research)
University of Port Harcourt (NG)
Peace, Justice and strong institutions
Openalex Percentile: Top 39%
Accounting and Organizational Management
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