Business Studies · Controlling
Why is the controlling function in management often characterized as a 'backward-looking' function?
Verified Solution4 OptionsUpdated: October 2026👁️1 View
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- 1Because it actively discourages forward planning in an organization.
- 2Because it involves analyzing and reviewing past activities like a post-mortem.✓
- 3Because its primary focus is solely to assign blame for historical mistakes.
- 4Because it only deals with static processes that never change in the future.
Correct answer
Because it involves analyzing and reviewing past activities like a post-mortem.
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