Essential Characteristics of the Controller-job description in German Small and Medium-sized Enterprises

Prof. Dr. Walter Ruda (), Prof. Dr. Thomas A. Martin () and Dipl.-Betriebsw. (FH) Holger Gruenhagen* M. A. ()
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Prof. Dr. Walter Ruda: Kaiserslautern University of Applied Sciences, Campus Zweibruecken
Prof. Dr. Thomas A. Martin: Ludwigshafen University of Applied Sciences, German Center of Entrepreneurship, Amerikastraße 1, D-66482 Zweibruecken, Germany
Dipl.-Betriebsw. (FH) Holger Gruenhagen* M. A.: Kaiserslautern University of Applied Sciences, Campus Zweibruecken

A chapter in 6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings, 2008, pp 45-56 from Óbuda University, Keleti Faculty of Business and Management

Abstract: The present study tries to indicate the essential characteristics of the job description of a controller in German small and medium-sized enterprises (SMEs). Therefore new empirical data have been collected in the years 2003-2006 by questioning controllers in German enterprises. By the use of a concise explication of differences but also similarities between the characteristics in SMEs and large companies, a framework concerning different spheres of the job needs can be created. Independently from the companies’ size similarities can be found in the role-models, images of the controllers and the personality traits. Considerable differences can be demonstrated regarding the organizational structure of controlling divisions and the tasks and activities in SMEs. For some more reasons the study proves that the job description of controllers in SMEs differs significantly from that in large-scale enterprises. Possible implications like for the human resource recruitment and university teachings are discussed and some new ideas for further even deeper research are given.

Keywords: Controlling; Controllership; German Mittelstand; small and medium-sized enterprises; organizational structure; job description; image; tasks and activities; function; roles; personality traits; future research (search for similar items in EconPapers)
Date: 2008
ISBN: 9789637154737
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