Controlling and Corporate Social Responsibility： A Comparative Study of German and Estonian Controlling  

作　　者：Lea Roostalu Siret Pihelgas 

机构地区：[1]Estonian Business School, Tallinn, Estonia [2]Mainor Business School, Tallinn, Estonia

出　　处：《Chinese Business Review》2011年第9期768-782,共15页中国经济评论（英文版）

摘　　要：This paper focuses on the functions of controlling in Estonia and Germany, The analysis based on the study carried out in Estonian enterprises in 2008. The study was conducted by the Estonian work group of the International Controller Association ICV （internationaler controller verein）. The methodology and controlling questionnaire were the same, which were used by the German work group of ICV in 2006. The mentioned questionnaire was also worked out in Germany by Otto Beisheim School of Management. The authors compared the results of both studies Cultural differences and their impact on the tasks of controllers were also scrutinized. The results of the research indicate that the tasks of Estonian controllers are strictly fixed with procedure documents, which leaves very lithe room lbr independence and initiative. Usually, they are not involved in the strategic planning and goal setting. The final conclusion is that the sustainability function of controlling is much more on the background compared to other functions of controlling, but in the future the role of this function is expected to increase

关 键 词：controlling the international controller association ICV （internationaler controller verein） corporate social responsibility （CSR） SUSTAINABILITY Estonia GERMANY 

分 类 号：TP273[自动化与计算机技术—检测技术与自动化装置] X22[自动化与计算机技术—控制科学与工程]