Trading Zones im Kloster: Controlling in der Sozialwirtschaft

Ingo Husmann

IU Discussion Papers - Business & Management from IU International University of Applied Sciences

Abstract: Business management concepts and especially controlling are of fundamental importance for the survival of social economy enterprises. Nevertheless, controlling in the social economy is often met with resistance or even rejection. The reasons for this lie above all in an institutional conflict between the number-oriented economic efficiency logic of controlling and the logic of accepted efficiency renunciation in the social economy. This paper therefore asks how business management controlling can be made fruitful in the social economy. To investigate the phenomenon of controlling in the social economy, the present study refers to the concept of trading zones. The empirical data was collected in a single case study in a Christian monastery. The research results confirm both the need for controlling in the social economy, but also its institutional rejection. Based on the concept of trading zones, this study shows concrete possibilities for overcoming this institutional conflict to make controlling fruitful in the social economy. As a first conceptualization and empirical analysis of the trading zone concept in the context of controlling in the social economy, this paper advances the current understanding of controlling in social economy enterprises.

Keywords: Controlling; Nonprofit Organisationen; Sozialwirtschaft; Trading Zones; Organizational Institutional Logics (search for similar items in EconPapers)
JEL-codes: M21 (search for similar items in EconPapers)
Date: 2021
New Economics Papers: this item is included in nep-ger
References: View complete reference list from CitEc
Citations:

Downloads: (external link)
https://www.econstor.eu/bitstream/10419/252276/1/1782565086.pdf (application/pdf)

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:zbw:iubhbm:1november2021

Access Statistics for this paper

More papers in IU Discussion Papers - Business & Management from IU International University of Applied Sciences
Bibliographic data for series maintained by ZBW - Leibniz Information Centre for Economics ().