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 4 Issue 1

Proposal to Implement the Balanced Scorecard in a Non- profit Organization

Author

Patrícia Rodrigues Quesado – (Instituto Politécnico do Cávado e do Ave)

João Carlos Fernandes Branco – (Instituto Politécnico do Cávado e do Ave)

Fernando Jorge Rodrigues – (Instituto Politécnico do Cávado e do Ave)

Received June 22, 2017; accepted October 6, 2017.

Abstract

In this paper we aim to develop a Balanced Scorecard (BSC) model for a nonprofit organization whose activity focuses on the teaching of chess. In order to answer the research question, we have carried out a qualitative research based on the case study. Our study is characterized by a descriptive analysis. The results allow us to conclude that the BSC is a tool that will allow to define the strategy in a clearer and objective way, allowing a greater awareness of the importance of an internal organization that allows to reach the defined objectives through a set of initiatives. The study presents a contribution to the current state of knowledge, since we seek to provide the organization with a management tool that allows to measure its performance and the value it adds to society and to outline a consistent and sustainable long-term strategy. In addition, a theoretical basis is provided for subsequent research, evidencing the breadth of research on the topic studied.

En este artículo pretendemos desarrollar un modelo de Balanced Scorecard (BSC) para una organización sin fines de lucrativos, cuya actividad se centra en la enseñanza del ajedrez. Para responder a la pregunta de investigación, hemos llevado a cabo una investigación cualitativa basada en el estudio de caso. Nuestro estudio se caracteriza por un análisis descriptivo. Los resultados nos permiten concluir que el BSC es una herramienta que permitirá definir la estrategia de una manera más clara y objetiva, permitiendo una mayor conciencia de la importancia de una organización interna que permita alcanzar los objetivos definidos a través de un conjunto de iniciativas. El estudio presenta una contribución al estado actual del conocimiento, ya que buscamos proporcionar a la organización una herramienta de gestión que le permita medir su desempeño y el valor que agrega a la sociedad y esbozar una estrategia a largo plazo consistente y sostenible. Además, se proporciona una base teórica para la investigación posterior, lo que evidencia la amplitud de la investigación sobre el tema estudiado.

Citation

Rodrigues Quesado, P., Fernandes Branco, J. C., & Rodrigues, F. J. (2017). Proposal to Implement the Balanced Scorecard in a Non-Profit Organization. European Accounting and Management Review4(1), 49-74.

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