© 2009

Management Control in Small and Medium-Sized Enterprises

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

  • Authors

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

About the authors

Dr. Jens Hutzschenreuter was a research assistant at the WIN chair of Prof. Dr. Malte Brettel at RWTH Aachen University. He now works as consultant for an international management consulting firm.

Bibliographic information

  • Book Title Management Control in Small and Medium-Sized Enterprises
  • Book Subtitle Indirect Control Forms, Control Combinations and their Effect on Company Performance
  • Authors Jens Hutzschenreuter
  • DOI
  • Copyright Information Gabler Verlag | GWV Fachverlage GmbH, Wiesbaden 2009
  • Publisher Name Gabler
  • eBook Packages Business and Economics Business and Management (R0)
  • Softcover ISBN 978-3-8349-1990-8
  • eBook ISBN 978-3-8349-8395-4
  • Edition Number 1
  • Number of Pages XXI, 272
  • Number of Illustrations 29 b/w illustrations, 0 illustrations in colour
  • Topics Business Strategy/Leadership
  • Buy this book on publisher's site
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