Step 1: Understanding controlling. 
  
Controlling in management refers to the process of monitoring, evaluating, and correcting the performance of an organization. It is primarily concerned with ensuring that the results achieved align with the planned objectives. 
Step 2: Analyzing the options. 
  
(A) Results: Correct. Controlling is directly related to the results of the activities performed by an organization. The goal of controlling is to ensure that the outcomes are in line with the objectives. 
  
(B) Individuals: This is incorrect. While controlling may involve individual performance, it is more focused on the results rather than the individual. 
  
(C) Goods: This is incorrect. Controlling is not limited to goods but applies to all activities and results within an organization. 
  
(D) Managers: This is incorrect. While managers play a role in controlling, the primary focus of controlling is the results achieved. 
Step 3: Conclusion. 
  
Controlling is primarily related to results, making the correct answer (A) Results.