Verständnis und Organisation des Controlling in kleinen und mittleren Unternehmen

Thomas Rautenstrauch and Christof Müller

Metrika: International Journal for Theoretical and Applied Statistics, 2005, vol. 16, issue 2, 189-209

Abstract: Publications in the business discipline “Controlling” initially focused on the institutional integration and the design of Controlling in large-scale enterprises. For nearly 15 years the business discipline “Controlling” is also discussed more intensive in the context of small and medium-sized enterprises (SME). Main differences are obviously supposed to be based on the specific demand of SME’s regarding their limited availability of resources as well as on their specific management situation, but new empiric findings are missing. Therefore, the following article intends to deliver new empiric insights about the current understanding and about the organisational design of the business discipline “Controlling” in SME’s. Copyright Physica-Verlag 2005

Date: 2005
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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:16:y:2005:i:2:p:189-209

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DOI: 10.1007/BF02848578

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