Perspektiven eines kognitionsorientierten Controllings für KMU

Müller, David

doi:10.1524/9783486592559.101

Cited by 9 publications

(2 citation statements)

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“…Mitroff & Alpaslan (2003, 111) and Coleman (2006, 5) show that exceptional problems that interfere with the organizational routine and based on human errors are more common than in the past. Especially general management shortcomings and wrong decisions as a consequence of serious false assessments in areas like strategic planning, production planning, supply planning, sales planning, human resources planning or financial planning (Hoogen & Lingnau 2009, Elsweier & Nickel 2010. These are typical causes of corporate imbalances.…”

Section: Special Context Factors Of Controlling In Smesmentioning

confidence: 99%

“…An important reason for the emergence of risks and the delayed introduction of countermeasures must be seen in an insufficient foundation of business decisions. As stated before, this is connected with the fact that in SMEs, controlling instruments designed to support decisions are oftentimes only partly implemented (Hoogen & Lingnau 2009, 112ff, Feldbauer-Durstmüller, Duller, Mayr, Neubauer & Ulrich 2012, Berens, Püthe & Siemes 2007. In companies that have experienced rapid growth, the foundation of decisions especially reflects the situation in small enterprises.…”

Section: Special Context Factors Of Controlling In Smesmentioning

confidence: 99%

See 1 more Smart Citation

Controlling in Smes-Implementation and Implementation Obstacles in Germany, France and Turkey

Cömert¹,

Mendel²,

Schöning³

2019

JRB

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Controlling is increasingly important in a changing economic environment. Nevertheless, many SMEs in Germany, France and Turkey have not implemented adequate controlling measures. Besides financial limitations, one main reason seems to be the lack of awareness of the part of managers and the owners of SMEs. Typically, they build up the company and due to their recent success, they believe they can only make a few mistakes and need any foundation of decisions using controlling measures. An additional aspect to be investigated is the influence of national culture. In this paper, the authors present the background and basic considerations for the design of an empirical investigation analyzing the evidence for the influence of culture on controlling systems. The ongoing research project will try to provide empirical proof of the influence of cultural differences on the design and implementation of controlling systems.

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Section: Special Context Factors Of Controlling In Smesmentioning

confidence: 99%

Section: Special Context Factors Of Controlling In Smesmentioning

confidence: 99%