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1.1.     


     ,                ,      .               ,   ,     .

      ,    ,   -           .

,     ,   XV ,             (        countollor) [191].

                  .

   1778.    Controller, Auditor, Treasurer and six Commissioners of Accounts,            .

          XIX.  1880.   (Controllers)     Atchison, Topeka and Santa Fe Railroad,   1892.  General Electric [24; 97; 191].     -    .        ,             ,    .        .

          XIXXX .           ,   ,  ,  .   ,   ,  -  , ,   ..,    ,         .   XX            -  ( )    .

   XX               -.     -  -            (1900.).          :               [206, . 110]. .        ,            [206].       .

    ,       ,    ,    (..   ).              [191].  1911. . . ,   ,                     .

    .         12   (    ,  ,  , ,    , , , ,    , ,   ,  ,  ,   ,   ).      ,         [208].        .

 20-  XX              .    ,  ,    , -.     .

 ,      ,     ( )   ( )        ,        - .             [191].

    (19291933.)                   ,      .              .   1930.       .      ,       management accounting ( ).           ,        .       .

       Controllers Institute of America,   1931  ( 1962      Financial Executive Institute (FEI)).     ,           [58; 109].  1962.    (FEI)    ,         ,   ,     ;  ()  ;  ;   ;  ;  .

 1934     The Controller,     .  1944    -  Controllership Foundation (    Financial Executives Research Foundation),          [97; 141].

 1936. .     ,    -.            .        -   ,            ,              ,    .

                        .

 1952. .          (     -),    (         ).          ,   .  ,  ,       -   .

    -   1953.,        .

 1972             .       (IMA  the Institute of Management Accounting),     .

    ,        (SMA  Statement on Management Accounting)     SMA 4,         (),     , ,   ,   .     1       ,      ;          ,        .    ()        ,          [8].

 ,         .  -    .        (management accounting),          management accounting.    ()      ,    ,      ,   .   XXI    management accounting     ,       .

 50-              .        : - ()   ().            ,   ,    XIX.   Thyssen  Krupp    ,      .

  19501970.          ,  .        .               .               ,   -  .            :        .  controlling,      ,        .

  1965.           ,        .              .           (Albrecht Deyhle).  1967.        ,           .

      70-        ,   .         .

             .              (Controller-Institut zur Ausbildung in Unternehmensplanung und Rechnungswesen GmbH, Cauting). C 1971.       .  1989.    Controller,       [97; 106].          ,        .

           (1895.)        ,           .   ,   . ,      ,      . ,  ,        ,     [164, . 125].

   ,         ,         ,    .                :    ,   ,    ,     ,                ,      ,  ,    . [164, . 125].  ,     .

          90-       .           .  1991.  1995.     ,   19961997.      .     1998.              .  19981999.    , ,  .   2000.  2010.   -           ,       .

 2010.   ,   .. ,                .           ,         (    ,  ,      ).            (    )     .

     .     ,    ,       , , ,    .

              1.

            .

  90-       - (Business Process Management, ).            (     ),       -.      ,          .

   ,      ISO 90012011,              .

    ,   ,        -  ,      ,             .

             .

         ,          ,  ,   ,      [137].

            .     ,     [25; 98; 135; 178]     ,              .        ,     ,  ,     .        ,       .

 ,        - .    XX      .  -         ,     1.

  ,           ,          .      ,      1911 ,            [171].         ,             ,        .. [107, .189190].           ,  ,     .               -.






.1.   



 20-  XX      .          ,      [97].        :            .

            30- .        ,    ,         .

             ,        .           ,          .       ,  ,         ,       [135].

  ,      ,  ,             [149].

 70-         ,        .

      . , . , . ,      ,  ,         [58; 117].

 19701980.     ,       .            ,      .                     .         ,       ,       .     . ,            .     . ,          ,                [231]. ,         ,  .     ,              [24; 60].            .          ,       .

           80-  90- .   ,  ,        .              ,         .             ,                [169].              .

   ,    ,    , .        ,      ,     [98].             .             (   )        [191; 238].

                     (Balanced Scorecards)        .     ,    ,        -   ,            .

           ,      [132].

 1990                    :  ,    .             -   ,            [178].           ,            (    ).  -   ,   ()    ,    ,            .         , ,   ,      ,  ,  ,     . ,     ()      ,    ,   .                .

        ()    Corporate Governance ( )    2000.

 Corporate Governance   ,                      ,                          [124].

        .   :   ,         (stakeholder      ).   .  stakeholder      ,           [222, . 46].         ,  .           ,        .

       ,                 - ,        .

         ,      .           ,      .   , ,      ,           .      ,        .

          ,       (, , , , , ,    ,    ..),      ,    , ,    .

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