Article 3, Volume 4 Issue 2

Management Control Systems before and after the Transition from a Communist to a Capitalist System: the case of Albania

Author

Josep M. Rosanas Martí – (IESE B.S., Universidad de Navarra)

Enkelejda Ymeri – (PAD, Universidad de Piura)

Received April 20, 2018; accepted May 25, 2018.

Abstract

For quite a while, in the second half of the 20th Century, Albania was considered the possibly most radical communist country, even beyond Mao’s China, and was an isolated country in Europe. Then, after the fall of the Berlin wall, it evolved towards some form of western capitalism, which is where it stands now. About a quarter of a Century has passed since then, and we have examined the change with some perspective. For this purpose, we did a field study of a number of firms in Albania through in-depth interviews with managers, before and after the change took place. After some considerations about the communist systems and the Marxian theory underlying them, we present the main results of the interviews realized in Albania with people that were managers during the socialist period, and people that are managers now. We then compare the results and analyze the differences to draw some conclusions about management control systems that can be generalized under the two systems.

Durante bastante tiempo, en la segunda mitad del siglo XX, Albania fue considerado el país comunista posiblemente más radical, incluso más allá de la China de Mao, y fue un país aislado en Europa. Luego, después de la caída del muro de Berlín, evolucionó hacia alguna forma de capitalismo occidental, que es donde se encuentra ahora. Aproximadamente un cuarto de siglo ha pasado desde entonces, y hemos examinado el cambio con cierta perspectiva. Para este propósito, hicimos un estudio de campo de varias empresas en Albania a través de entrevistas en profundidad con los gerentes, antes y después de que se produjera el cambio. Después de algunas consideraciones sobre los sistemas comunistas y la teoría marxista subyacente, presentamos los principales resultados de las entrevistas realizadas en Albania con personas que fueron gerentes durante el período socialista y personas que ahora son gerentes. Luego comparamos los resultados y analizamos las diferencias para sacar algunas conclusiones sobre los sistemas de control de gestión que pueden generalizarse en los dos sistemas.

Citation

Rosanas, J. M., & Ymeri, E. (2018). Management Control Systems Before and after the Transition from a Communist to a Capitalist System: The Case of Albania. European Accounting and Management Review4(2), 61-92.

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Article 3, Volume 7 Issue 2

Company philosophy and its reputation through an analysis of the MERCO ranking Author José Daniel Barquero Cabrero – (ESERP-Abertis Observatory) Mª de las Mercedes Cancelo Sanmartín – (University of Malaga, UVM, ECSSR) DOI: 10.26595/eamr.2014.7.2.3 Download PDF View HTML Received May 7, 2021; accepted June 22, 2021. Abstract English Social responsibility has been incorporated as a

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Article 2, Volume 7 Issue 2

The triple role of university academic staff and its effects on students’ satisfaction: contractual tie and gender contextual analysis Author Josep Llach – (Universitat de Girona) Frederic Marimon – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.7.2.2 Download PDF View HTML Received February 3, 2020; accepted March 4, 2020. Abstract English The university academic staff is a

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Article 1, Volume 7 Issue 2

Demographic Drivers of Workplace Deviance: A Survey of Clinical and Non-Clinical Hospital Professionals Author Rogério J. Lunkes – (Universidade Federal de Santa Catarina) Ernesto Lopez-Valeiras – (Universidad de Vigo) Jacobo Gomez-Conde – (Universidad Autónoma de Madrid) DOI: 10.26595/eamr.2014.7.2.1 Download PDF View HTML Received February 1, 2021; accepted April 19, 2021. Abstract English This paper aims

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Article 2, Volume 3 Issue 1:

Budgeting Beyond Budgeting: A Tool for Management, Surprise Avoidance, Trust Creation and Organizational Learning

Author

Josep Maria Rosanas – (IESE)

Received October 29, 2016; accepted November 13, 2016.

Abstract

While for quite a long time the budget was considered one of the crucial management tools, it has always been subject to criticisms, which have become stronger in the last couple of decades, under the commercial name of “Beyond Budgeting”. In this article, we review the history and foundations of budgeting, to show how typically, the criticisms to budgeting have to be addressed to a bad management style, and not to the technique itself. Then, I use an example to show how budgets can be used to the firm’s advantage in many fields, but mainly in being able to avoid unpleasant surprises, create trust between the different hierarchical levels of the firm, and enhance learning in the positive sense. This allows the firm to avoid vicious circles that are often found in the practice of budgeting because of bad management, not because of the budgets themselves.

Si bien, durante mucho tiempo, el presupuesto se consideró una de las herramientas de gestión cruciales, siempre ha sido objeto de críticas, que se han fortalecido en las últimas décadas, bajo el nombre comercial de “Beyond Budgeting”. En este artículo, revisamos la historia y los fundamentos de lo presupuestos, para mostrar cómo, típicamente, las críticas a los presupuestos deben dirigirse a un mal estilo de gestión y no a la técnica en sí. Luego, uso un ejemplo para mostrar cómo los presupuestos se pueden utilizar como ventaja de la empresa en muchos campos, pero principalmente para evitar sorpresas desagradables, crear confianza entre los diferentes niveles jerárquicos de la empresa y mejorar el aprendizaje en un sentido positivo. Esto permite a la empresa evitar círculos viciosos, que a menudo se encuentran en la práctica de presupuestar debido a una mala gestión, no a causa de los presupuestos mismos.

Citation

Rosanas, J. M. (2016). Budgeting Beyond Budgeting: A Tool for Management, Surprise Avoidance, Trust Creation and Organizational Learning. European Accounting and Management Review3(1), 24-44.

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Article 3, Volume 7 Issue 2

Company philosophy and its reputation through an analysis of the MERCO ranking Author José Daniel Barquero Cabrero – (ESERP-Abertis Observatory) Mª de las Mercedes Cancelo Sanmartín – (University of Malaga, UVM, ECSSR) DOI: 10.26595/eamr.2014.7.2.3 Download PDF View HTML Received May 7, 2021; accepted June 22, 2021. Abstract English Social responsibility has been incorporated as a

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Article 2, Volume 7 Issue 2

The triple role of university academic staff and its effects on students’ satisfaction: contractual tie and gender contextual analysis Author Josep Llach – (Universitat de Girona) Frederic Marimon – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.7.2.2 Download PDF View HTML Received February 3, 2020; accepted March 4, 2020. Abstract English The university academic staff is a

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Article 1, Volume 7 Issue 2

Demographic Drivers of Workplace Deviance: A Survey of Clinical and Non-Clinical Hospital Professionals Author Rogério J. Lunkes – (Universidade Federal de Santa Catarina) Ernesto Lopez-Valeiras – (Universidad de Vigo) Jacobo Gomez-Conde – (Universidad Autónoma de Madrid) DOI: 10.26595/eamr.2014.7.2.1 Download PDF View HTML Received February 1, 2021; accepted April 19, 2021. Abstract English This paper aims

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Article 4, Volume 2 Issue 1:

Justice: a sufficient condition for goal congruence in management control systems

Author

Natàlia Cugueró-Escofet – (IESE Business School)

Josep M. Rosanas – (IESE Business School)

Received October 9, 2015; accepted October 19, 2015.

Abstract

Control systems are a fundamental tool in the management process. Management control systems have been judged under the criterion of goal congruence, i.e., on whether the possible rewards given to people when they take specific actions benefit at the same time individuals and the organization as a whole. Often the concept of justice is not included in the analysis. In recent papers, some theoretical developments have shown that the concept of justice is essential to their dynamics, because it has the potential to change the attitudes of people towards the organization and, therefore, their interest in future decisions. But these developments have been essentially conceptual and have not attempted to go beyond theoretical terms. This paper, using a stylized example, tries to show how this framework can be applied in practice. It also attempts to clarify the concept of goal congruence, by distinguishing when it is merely quantitative or qualitative, and when it can be considered ‘ weak ‘ or ‘ strong ‘. Finally, it goes back to the conceptual model of Cugueró-Escofet and Rosanas (2013) and shows how the practical vision of this case adapts to the conceptual analysis offered in their framework, and draws some conclusions.

Los sistemas de control son una herramienta fundamental en el proceso de gestión. Los sistemas de control de gestión se han juzgado según el criterio de congruencia de objetivos, es decir, si las posibles recompensas otorgadas a las personas cuando toman acciones específicas benefician al mismo tiempo a los individuos y a la organización en su conjunto. A menudo, el concepto de justicia no se incluye en el análisis. En trabajos recientes, algunos desarrollos teóricos han demostrado que el concepto de justicia es esencial para su dinámica, ya que tiene el potencial de cambiar las actitudes de las personas hacia la organización y, por lo tanto, su interés en futuras decisiones. Pero estos desarrollos han sido esencialmente conceptuales y no han intentado ir más allá de los términos teóricos. Este documento, utilizando un ejemplo estilizado, intenta mostrar cómo este marco puede aplicarse en la práctica. También intenta aclarar el concepto de congruencia de objetivos, distinguiendo cuándo es meramente cuantitativo o cualitativo, y cuándo puede considerarse “débil” o “fuerte”. Finalmente, vuelve al modelo conceptual de Cugueró-Escofet y Rosanas (2013) y muestra cómo la visión práctica de este caso se adapta al análisis conceptual ofrecido en su marco, y saca algunas conclusiones.

Citation

Cugueró-Escofet, N., & Rosanas, J. M. (2016). Justice: A sufficient condition for goal congruence in management control systems. European Accounting and Management Review2(1), 104-122.

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Article 3, Volume 7 Issue 2

Company philosophy and its reputation through an analysis of the MERCO ranking Author José Daniel Barquero Cabrero – (ESERP-Abertis Observatory) Mª de las Mercedes Cancelo Sanmartín – (University of Malaga, UVM, ECSSR) DOI: 10.26595/eamr.2014.7.2.3 Download PDF View HTML Received May 7, 2021; accepted June 22, 2021. Abstract English Social responsibility has been incorporated as a

Read More »

Article 2, Volume 7 Issue 2

The triple role of university academic staff and its effects on students’ satisfaction: contractual tie and gender contextual analysis Author Josep Llach – (Universitat de Girona) Frederic Marimon – (Universitat Internacional de Catalunya) DOI: 10.26595/eamr.2014.7.2.2 Download PDF View HTML Received February 3, 2020; accepted March 4, 2020. Abstract English The university academic staff is a

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Article 1, Volume 7 Issue 2

Demographic Drivers of Workplace Deviance: A Survey of Clinical and Non-Clinical Hospital Professionals Author Rogério J. Lunkes – (Universidade Federal de Santa Catarina) Ernesto Lopez-Valeiras – (Universidad de Vigo) Jacobo Gomez-Conde – (Universidad Autónoma de Madrid) DOI: 10.26595/eamr.2014.7.2.1 Download PDF View HTML Received February 1, 2021; accepted April 19, 2021. Abstract English This paper aims

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