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 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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