All the authors take for granted the importance of control in organisations. They see it as a common trait and inevitable in all human organisations (Flamholtz, 1983; Amat, 1992), making the control function one of the most basic and indispensable in business management, although in fact, control is only one of the elements that an organisation may avail of as a management system, although it is, unquestionably, the system that contributes most greatly to improving organisational performances (Blanco, 1984). At the same time, measuring these performances involves translating the organisation’s strategy into results, and thus for the organisation.
