Abstract
This chapter reviews the conceptual terms used in this study. In Chapter 2.1 the term of management control is defined and distinguished from other related theoretical concepts. The concept of control is then described (Chapter 2.2), followed by a review of the liabilities of SMEs in relation to management control (Chapter 2.3).
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© 2009 Gabler | GWV Fachverlage GmbH
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Hutzschenreuter, J. (2009). Conceptual basics. In: Management Control in Small and Medium-Sized Enterprises. Gabler. https://doi.org/10.1007/978-3-8349-8395-4_2
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DOI: https://doi.org/10.1007/978-3-8349-8395-4_2
Publisher Name: Gabler
Print ISBN: 978-3-8349-1990-8
Online ISBN: 978-3-8349-8395-4
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