Proceedings

This phenomenon is not unique, such problems being faced by other European
incumbent operators. Trying to implement activity-based costing system in the
Portuguese telecommunications incumbent operator found resistance from production
employees and managers (Major and Hopper, 2005).
We believe that paying an increased attention to encourage a behavior that contribute
to developing an organizational culture that promotes cooperation and a processoriented
management, instead of perpetuating routine from public sector, can be an
action directed toward improving organizational performance.
Our analysis is limited to one case study. Therefore may not be applicable to other
Romanian telecommunications companies. Our intention has not been to develop a
comprehensive theoretical framework, but to explain and understand the effects of
regulation on management control system and identify practices that can be used in
order to achieve superior performance. Thus, the work may offer a different
perspective to companies that fail to find solutions to improve performance in a highly
regulated environment.
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