Journal of Accounting and Management Information Systems (JAMIS)

The need for social management control in Romanian companies

Supp/2006 ,   p197..207

Cătălina LACHE
Silviu LACHE

Keywords:   Social control, management control, efficiency, effectiveness


The aim of this paper is to reveal the need to apply new controlling techniques in Romanian firms. Literature shows that human resources are strategic and that is important to use management control mechanisms that analyze employees and their performance. It is important to transform the control of objects and products into the control of activities and employees. The social control has to use strategic techniques in order to face the evolutions of the environment, the globalization and the internationalization of information and competences. The case studies are realized in several Romanian companies and analyze the existence of a strategic vision and the human resources’ contribution to company’s performance. The results underline the advantages of using social control techniques in Romanian companies.