Management Control in Small and Medium-Sized Enterprises

Indirect Control Forms, Control Combinations and their Effect on Company Performance

  • Authors
  • Jens Hutzschenreuter

Table of contents

  1. Front Matter
    Pages I-XXI
  2. Jens Hutzschenreuter
    Pages 1-16
  3. Jens Hutzschenreuter
    Pages 17-62
  4. Jens Hutzschenreuter
    Pages 63-85
  5. Jens Hutzschenreuter
    Pages 86-111
  6. Jens Hutzschenreuter
    Pages 112-134
  7. Jens Hutzschenreuter
    Pages 135-155
  8. Jens Hutzschenreuter
    Pages 156-184
  9. Jens Hutzschenreuter
    Pages 185-218
  10. Back Matter
    Pages 219-272

About this book


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 (SMEs). His findings suggest that in fact indirect control forms such as personnel recruiting processes and cultural elements have a stronger performance impact than traditional control forms such as budgeting or process reviews. In addition, he determines that the simultaneous application (control combinations) of different control forms is beneficial due to the increased information exchange between manager and employees.


KMU Kontrollformen Management Management Control Mitarbeiterführung Performance Strategische Unternehmensführung

Bibliographic information

  • DOI
  • Copyright Information Gabler Verlag | GWV Fachverlage GmbH, Wiesbaden 2009
  • Publisher Name Gabler
  • eBook Packages Business and Economics
  • Print ISBN 978-3-8349-1990-8
  • Online ISBN 978-3-8349-8395-4
  • Buy this book on publisher's site
Industry Sectors
Materials & Steel
Chemical Manufacturing
Finance, Business & Banking
Consumer Packaged Goods