Controlling in österreichischen Familienunternehmen – dargestellt am Bundesland Oberösterreich

Birgit Feldbauer-Durstmüller (), Bernhard Wimmer and Christine Duller

Metrika: International Journal for Theoretical and Applied Statistics, 2008, vol. 18, issue 4, 427-443

Abstract: In spite of the high economical relevance controlling deals with the subject family enterprises rather little. Based on the hypothesis that family enterprises aim at socio-economical objectives to a greater extent and use controlling-instruments to a lesser extent than non-family enterprises the results of an empirical study for the region Upper-Austria are presented. The conclusion is that apart from the extent of the return on equity the objectives of the polled family enterprises do not differ much from those of the non-family enterprises. Contrariwise a high level of professionalization of employing controlling-instruments can be identified for family enterprises. Copyright Springer-Verlag 2008

Keywords: Controlling; Familienunternehmen; Österreich/Studie; Strategische Planung; Operative Planung; Family enterprises; Business objectives; Controlling instruments; Empirical study; Upper Austria (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:18:y:2008:i:4:p:427-443

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DOI: 10.1007/s00187-007-0039-7

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