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© 2020

Value-Based Management in Mittelstand

The Relevance to Strategic Decision-Making, Objectives, and Attitudes

Book
  • 2.4k Downloads

Part of the Familienunternehmen und KMU book series (KMU)

Table of contents

  1. Front Matter
    Pages I-XXI
  2. Carola Normann-Tschampel
    Pages 1-3
  3. Carola Normann-Tschampel
    Pages 5-79
  4. Carola Normann-Tschampel
    Pages 81-114
  5. Carola Normann-Tschampel
    Pages 115-217
  6. Carola Normann-Tschampel
    Pages 219-230
  7. Back Matter
    Pages 231-291

About this book

Introduction

In this book Carola Normann-Tschampel develops an enhanced understanding of the relevance of Value-Based Management (VBM) to management practice in Mittelstand. A theory-practice gap is identified based on a unique overview of the field of research. The empirical investigation focuses on three specifically identified areas of management (strategic decision-making, objectives, attitudes) and uses a specific research approach. The insights gained from taking an interpretive stance towards owner-managers’ practical experience provide a valuable basis to further address the overall research gap.

 

Contents

  • Identification of three key topics and research gaps in the literature on VBM in Mittelstand
  • Framework for the evaluation of the role of VBM in Mittelstand
  • Use of management tools in strategic decision-making
  • Specific objectives and nuances in the overall target course
  • Understanding of and attitudes towards VBM

 

Target Groups

  • Scholars and students of business administration, strategic management, and managerial accounting, who are interested in Mittelstand
  • Specialists and executive staff in the field of management control, strategy, and managerial accounting, especially from Mittelstand

 

About the Author

Dr. Carola Normann-Tschampel has academic and practical experience with a focus on managerial accounting and Mittelstand. She currently holds a position as managerial accountant in an internationally active Mittelstand company and works as a visiting lecturer.

Keywords

Company value Shareholder value Applicability Application Management Tools Key Performance Indicators (KPI) Economic Value Added (EVA) Net Present Value method (NPV) Economic objectives Non-economic objectives Small- and medium-sized entities (SME) Semi-structured interviews Owner-managers Manufacturing industry Baden-Württemberg

Authors and affiliations

  1. 1.EngelsbrandGermany

About the authors

Dr. Carola Normann-Tschampel has academic and practical experience with a focus on managerial accounting and Mittelstand. She currently holds a position as managerial accountant in an internationally active Mittelstand company and works as a visiting lecturer.

Bibliographic information

  • Book Title Value-Based Management in Mittelstand
  • Book Subtitle The Relevance to Strategic Decision-Making, Objectives, and Attitudes
  • Authors Carola Normann-Tschampel
  • Series Title Familienunternehmen und KMU
  • Series Abbreviated Title Familienunternehmen, KMU
  • DOI https://doi.org/10.1007/978-3-658-29228-7
  • Copyright Information Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2020
  • Publisher Name Springer Gabler, Wiesbaden
  • eBook Packages Business and Management Business and Management (R0)
  • Softcover ISBN 978-3-658-29227-0
  • eBook ISBN 978-3-658-29228-7
  • Series ISSN 2520-1174
  • Series E-ISSN 2520-1182
  • Edition Number 1
  • Number of Pages XXI, 291
  • Number of Illustrations 89 b/w illustrations, 0 illustrations in colour
  • Topics Business and Management, general
    Accounting/Auditing
    Finance, general
  • Buy this book on publisher's site
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