Written by Marc Oliveras

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

Josep M. Rosanas Martí

Enkelejda Ymeri

DOI: 10.26595/eamr.2014.4.2.3

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.

Keywords


  • Management Control
  • Economic Systems
  • Mission
  • Indicators
  • Formal Control
  • Informal Control
  • Budgeting

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Written by Marc Oliveras

Article 3, Volume 4 Issue 1

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

Patrícia Rodrigues Quesado, João Carlos Fernandes Branco and Fernando Jorge Rodrigues

DOI: 10.26595/eamr.2014.4.1.3

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.

Keywords


  • Balanced scorecard
  • Management accounting
  • Management control
  • Non-profit organizations

 

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