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 Review, 4(2), 61-92.
Figures
Keywords
- Management Control
- Economic Systems
- Mission
- Indicators
- Formal Control
- Informal Control
- Budgeting
Palabras clave
- Control de gestión
- Sistema económico
- Misión
- Indicadores
- Control Formal
- Control Informal
- Presupuesto
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