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Abstract

The previous chapter provided the conceptual foundation and selected the research framework for this study. Despite the fundamental importance of the research framework, the confirmatory approach of this study requires a theoretical foundation in order to derive propositions about the relationships between management control forms and performance. A theoretical framework provides an in-depth understanding of the relationships between theoretical concepts and highlights the most relevant questions of a research situation.

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© 2009 Gabler | GWV Fachverlage GmbH

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Hutzschenreuter, J. (2009). Theoretical framework. In: Management Control in Small and Medium-Sized Enterprises. Gabler. https://doi.org/10.1007/978-3-8349-8395-4_3

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