"A good lead firm, said M.Jr.Harper, is to be master of its future and the future of being master is learning to work with information". But one can not seriously claim that the accounting information fully meets all the information needs of different user groups, more so when it comes to management accounting whose role is perceived differently by each entity, depending on the purpose and management objectives. Therefore, whether the degree to which the routes to be taken corresponds to the

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... sent objectives are achieved by using different monitoring mechanisms combined in a generic way as the control. But what kind of control do we speak? In this context, the purpose of the article is to define the concept of control. JEL classification: M41, M42