摘要：Every single theory is based on some fundamental terms, which can also be used by other, unrelated theories. However, in our case, two related theories use the same basic term. “Controlling” terms are used in management (one of the main management functions) and management accounting (a management subsystem that helps managers to make qualified decisions). This semi-continental problem begun to emerge in the last years, since English has become the main language of scientists, even the coexistence of two controlling terms has lasted for almost half a century. The German controlling term needed an appropriate translation back into English. While the German-speaking authors quietly found other terms for translating, many authors from Central and Eastern Europe (CEE) mistakenly assume that English and German “controllings” are equivalents, causing an increase of confusing literature. To solve this problem, we need a clear separation of the two theories and a qualitative prognosis of possible development. In this paper, we used a relatively simple but reliable method for the prognosis, which includes five different scenarios of development. Ultimately, management or managerial accounting is the most widely used translation. Therefore, we assume that in the long term, this term will gain the major position.
