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Management Control in Small and Medium-Sized Enterprises

Indirect Control Forms, Control Combinations and their Effect on Company Performance

  • Book
  • © 2009

Overview

Authors:
  1. Jens Hutzschenreuter
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Part of the book series: Entrepreneurship (ENTRE)

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Table of contents (8 chapters)

  1. Front Matter

    Pages I-XXI
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  2. Introduction

    • Jens Hutzschenreuter
    Pages 1-16

  3. Conceptual basics

    • Jens Hutzschenreuter
    Pages 17-62

  4. Theoretical framework

    • Jens Hutzschenreuter
    Pages 63-85

  5. Hypotheses and research model

    • Jens Hutzschenreuter
    Pages 86-111

  6. Preparation of empirical analysis

    • Jens Hutzschenreuter
    Pages 112-134

  7. Survey design and sample

    • Jens Hutzschenreuter
    Pages 135-155

  8. Empirical results

    • Jens Hutzschenreuter
    Pages 156-184

  9. Discussion and conclusion

    • Jens Hutzschenreuter
    Pages 185-218

  10. Back Matter

    Pages 219-272
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Keywords

About this book

Management control is one of the key management functions, but has been rarely addressed in academic research. Amongst other reasons, this disinterest might be rooted in the typically negative connotation of the term ‘control’. Academics rather prefer topics like strategy development, planning or organizational topics over control. Paradoxically, academics and managers both are highly interested and concerned with visions, strategies and plans; however, the majority of them fail or are not implemented successfully. One of the key reasons for this is the fact that the implementation and the subsequent control conducted by managers are often neglected. Managers could delegate the execution of plans and strategies to their subordinates; however, they have to take into consideration which activities can be delegated and how the progress should be controlled. Neither science nor practice has been able to provide acceptable answers to this open issue; thus there is a significant research gap. The research gap in the context of small and medium-sized enterprises (SMEs) is even larger – control here has been explored only in a considerably small number of studies. In the setting of small and medium-sized enterprises previous research has already demonstrated that management control is of greater importance than planning activities. This highlights the relevance of the research problem on how control should be executed in SMEs again.

About the author

Dr. Jens Hutzschenreuter was a research assistant at the WIN chair of Prof. Dr. Malte Brettel at RWTH Aachen University. He now works as consultant for an international management consulting firm.

Bibliographic Information

  • Book Title: Management Control in Small and Medium-Sized Enterprises

  • Book Subtitle: Indirect Control Forms, Control Combinations and their Effect on Company Performance

  • Authors: Jens Hutzschenreuter

  • Series Title: Entrepreneurship

  • DOI: https://doi.org/10.1007/978-3-8349-8395-4

  • Publisher: Gabler Verlag Wiesbaden

  • eBook Packages: Business and Economics, Business and Management (R0)

  • Copyright Information: Gabler Verlag | Springer Fachmedien Wiesbaden GmbH, Wiesbaden 2009

  • Softcover ISBN: 978-3-8349-1990-8Published: 08 October 2009

  • eBook ISBN: 978-3-8349-8395-4Published: 10 November 2009

  • Series ISSN: 2627-2547

  • Series E-ISSN: 2627-2555

  • Edition Number: 1

  • Number of Pages: XXI, 272

  • Number of Illustrations: 29 b/w illustrations

  • Topics: Business Strategy/Leadership, Management

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