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Delegation zwischen Haupt- und Ehrenamt – Corporate Governance in Sportverbänden

Delegation between Boards and Managers – Corporate Governance in Sport Associations

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Corporate Governance in mittelständischen Unternehmen

Part of the book series: ZfB Special Issue ((ZFB,volume 2/2013))

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Zusammenfassung

In Nonprofit-Organisationen (NPOs) bestehen Delegationsbeziehungen zwischen dem ehrenamtlichen Führungsgremium und der hauptamtlichen Geschäftsführung. Infolge von Interessendivergenzen und Informationsasymmetrien stellt sich die Frage, wie eine „gute“ Organisationsführung auszugestalten ist. Im Schrifttum finden sich Hinweise, dass eine eindeutige Aufgabenverteilung zwischen den haupt- und ehrenamtlichen Führungsgremien einen zentralen Mechanismus zur Vermeidung von Governance-Problemen in NPOs darstellt. Diese Aufgabenseparation wird im Rahmen des vorliegenden Beitrags empirisch untersucht. Am Beispiel deutscher Sportverbände wird im Zuge einer Feldstudie die Aufgabenverteilung zwischen haupt- und ehrenamtlichen Führungskräften explorativ erschlossen. Dabei wird der Fokus auf die Zusammenarbeit der Gremien bei der Entwicklung der Verbandsstrategie, ihrer Operationalisierung und deren Kontrolle gerichtet. Die Resultate deuten an, dass die Aufgabenverteilung im Hinblick auf die Strategieentwicklung und -verabschiedung sowie die Formalzielplanung weitgehend mit den Empfehlungen der normativen Literatur übereinstimmt. Handlungsbedarfe zeichnen sich demgegenüber bei der Sachzielplanung und den Kontrolltätigkeiten der ehrenamtlichen Führungsgremien ab.

Abstract

In non-profit organizations, delegation relationships between voluntary board members and full-time executives exist. Due to conflicts of interests and information asymmetries, the question arises how a “good” organizational leadership can be ensured. Literature suggests that a clear distribution of responsibilities between voluntary board members and full-time executives constitutes an important mechanism to avoid governance issues. This allocation of responsibilities is subject to the present paper. Using the example of German sport associations, we analyze the distribution of responsibilities between voluntary board members and full-time executives within the framework of an exploratory field study. We focus on collaboration in strategy development, its implementation and monitoring. Our results suggest that the distribution of tasks concerning the development and adoption of a strategy as well as financial target planning corresponds to recommendations from literature. We identify needs of action with regard to operational planning and monitoring activities of voluntary board members.

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Authors and Affiliations

  1. Lehrstuhl Unternehmensrechnung und Controlling, Technische Universität Dortmund, Otto-Hahn-Straße 6a, 44227, Dortmund

    Dr. Rouven Trapp, Dr. Klaus Berding & Prof. Dr. Andreas Hoffjan

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  1. Dr. Rouven Trapp
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  2. Dr. Klaus Berding
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  3. Prof. Dr. Andreas Hoffjan
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Martin Welge Peter Witt

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Trapp, R., Berding, K., Hoffjan, A. (2013). Delegation zwischen Haupt- und Ehrenamt – Corporate Governance in Sportverbänden. In: Welge, M., Witt, P. (eds) Corporate Governance in mittelständischen Unternehmen. ZfB Special Issue, vol 2/2013. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-02429-1_6

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