Management Control in Small and Medium-Sized Enterprises Indirect Co
Management control is a key function executed by managers, however a rather neglected topic in management research. Jens Hutzschenreuter determines the effect of management control forms on the performance of innovative small and medium sized enterprises
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GABLER RESEARCH Entrepreneurship Herausgegeben von Professor Dr. Malte Brettel, RWTH Aachen, Professor Dr. Lambert T. Koch, Universität Wuppertal, Professor Dr. Tobias Kollmann, Universität Duisburg-Essen, Campus Essen, Professor Dr. Peter Witt, Universität Dortmund
„Entrepreneurship“ ist ein noch relativ junger Forschungszweig, der jedoch in Wissenschaft und Praxis stetig an Bedeutung gewinnt. Denn Unternehmensgründungen und deren Promotoren nehmen für die wirtschaftliche Entwicklung einen zentralen Stellenwert ein, so dass es nur folgerichtig ist, dem auch in Forschung und Lehre Rechnung zu tragen. Die Schriftenreihe bietet ein Forum für wissenschaftliche Beiträge zur Entrepreneurship-Thematik. Ziel ist der Transfer von aktuellen Forschungsergebnissen und deren Diskussion aus der Wissenschaft in die Unternehmenspraxis.
Jens Hutzschenreuter
Management Control in Small and Medium-Sized Enterprises Indirect Control Forms, Control Combinations and their Effect on Company Performance With a foreword by Prof. Dr. Malte Brettel
RESEARCH
Bibliographic information published by the Deutsche Nationalbibliothek The Deutsche Nationalbibliothek lists this publication in the Deutsche Nationalbibliografie; detailed bibliographic data are available in the Internet at http://dnb.d-nb.de.
D 82 (Diss. RWTH Aachen, 2009)
1st Edition 2009 All rights reserved © Gabler | GWV Fachverlage GmbH, Wiesbaden 2009 Editorial Office: Claudia Jeske | Nicole Schweitzer Gabler is part of the specialist publishing group Springer Science+Business Media. www.gabler.de No part of this publication may be reproduced, stored in a retrieval system or transmitted, in any form or by any means, electronic, mechanical, photocopying, recording, or otherwise, without the prior written permission of the copyright holder. Registered and/or industrial names, trade names, trade descriptions etc. cited in this publication are part of the law for trade-mark protection and may not be used free in any form or by any means even if this is not specifically marked. Umschlaggestaltung: KünkelLopka Medienentwicklung, Heidelberg Printed on acid-free paper Printed in Germany ISBN 978-3-8349-1990-8
Foreword 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
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