This study examines the characteristics of controlling in German small and medium-sized enterprises (SMEs), also known as “German Mittelstand”. By the use of a concise explication of differences but also similarities between the characteristics in SMEs and large companies, a framework...

Den globalen Herausforderungen kann eine Unternehmung erst entsprechen, wenn sie einen Betrieb von zuverlässigem, ausgeglichenem und hohem Niveau verwirklicht. Unsere Untersuchungen im Jahre 2003 und 2004 richteten sich in erster Linie auf die Lebensfähigkeit der Unternehmungen und auf jene...

Non-Profit-Organizations of the Third Sector have lately gained an increasing importance both in scientific research and as far as their economical weight is concerned. Adapting the concept of the Balanced Scorecard for those organizations, their particularities need to be determined and based...

Non-Profit-Organizations of the Third Sector have lately gained an increasing importance both in scientific research and as far as their economical weight is concerned. Adapting the concept of the Balanced Scorecard for those organizations, their particularities need to be determined and based...

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...