Amat (1992) also differentiates two control perspectives. In the first place, a limited perspective of the control concept, which can be understood as analysis a posteriori and in monetary terms of the effectiveness of the management by the different person in charge of the company, in relation to the results that were expected to be obtained or to the predetermined objectives. In this perspective, control is developed rationally and isolated from its context (people, culture, environment), and it is ensured by comparing the results obtained with those expected. Within this limited approach, accounting control systems are most habitually used. In.
