article
El control de gestión y el talento humano: conceptos y enfoques
Management Control and Human Talent: Concepts and Perspectives;
O controle de gestão e o talento humano: conceitos e enfoques
Autor
Pérez Mayo, Augusto Renato
Vázquez García, Ángel
Levin Kosberg, Sergio
Institución
Resumen
This research reviews the theoretical and conceptual contributions that form the basis of the construction of management control in organizations. In this text, both the state of the art and the new trends in this area can be evidenced. Epistemic and gnoseological perspectives in management control systems, immersed in visible and invisible structures of organizations (mechanist, psychosocial and cultural, among others) are also discussed.