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Controlling in Familienunternehmen

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Praxishandbuch Controlling

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Zusammenfassung

Familienunternehmen stellen den Großteil aller Unternehmen in vielen westlich geprägten Volkswirtschaften dar. Trotz ihrer ökonomischen Relevanz hat sich die betriebswirtschaftliche Forschung erst in den letzten zwei Jahrzehnten verstärkt mit ihren Besonderheiten auseinandergesetzt. Auch das Controlling in Familienunternehmen zeigt einige Spezifika. Der vorliegende Beitrag widmet sich diesen Besonderheiten und insgesamt dem Forschungsstand zu Controlling in Familienunternehmen. Zunächst werden theoretische und phänomenologische Gründe diskutiert, die für eine nähere Auseinandersetzung mit dem Phänomen „Controlling in Familienunternehmen“ sprechen. Darauf folgend wird der aktuelle internationale Forschungsstand zu Einflussfaktoren und zu Folgen der Controlling-Nutzung in Familienunternehmen überblicksmäßig dargestellt. Schließlich skizziert der Beitrag zwei lohnenswerte Felder für weitere Forschung zu Controlling in Familienunternehmen.

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Authors and Affiliations

  1. Lehrstuhl für Betriebswirtschaftslehre, insbesondere Management Accounting and Control, Universität Siegen, Siegen, Deutschland

    Martin R. W. Hiebl

  2. Institut für Controlling und Consulting, Johannes Kepler Universität Linz, Linz, Österreich

    Martin R. W. Hiebl

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  1. Martin R. W. Hiebl
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Correspondence to Martin R. W. Hiebl .

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  1. Universität Bamberg LS f. BWL, Bamberg, Germany

    Wolfgang Becker

  2. Universität Bamberg Lehrstuhl Controlling, Bamberg, Germany

    Patrick Ulrich

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Hiebl, M.R.W. (2021). Controlling in Familienunternehmen. In: Becker, W., Ulrich, P. (eds) Praxishandbuch Controlling. Springer Reference Wirtschaft . Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-04795-5_84-1

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