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Vertrauen und Controlling – Ein Spannungsverhältnis im Spiegel der Forschung

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Perspektiven des Strategischen Controllings

Zusammenfassung

Schon früh hat der Jubilar auf die Bedeutung von Vertrauen für das Controlling aufmerksam gemacht, vor den Folgen eines Misstrauenscontrollings gewarnt und ein vertrauensbasiertes Controlling angemahnt (z.B. Krystek 1991, 1990; Krystek/Zumbrock 1993). Als Ansätze für ein vertrauensbasiertes Controlling wird z.B. die Verankerung des Vertrauens in die Unternehmensphilosophie und -kultur des Unternehmens, der Abbau von Fremdkontrollen und Informationsmacht des Controllings vorgeschlagen (vgl. Krystek 1991, S. 21f.). Ist Vertrauen etabliert, dann sind positive Wirkungen zu erwarten, so z.B. eine verbesserte Kommunikation und Kooperation im Unternehmen sowie eine Kostensenkung durch den Abbau von Fremdkontrollen. Vertrauen ist jedoch nicht nur ein wesentlicher Faktor innerhalb von Unternehmen, sondern auch für die Interaktion zwischen Unternehmen von Relevanz. Besonders gilt dies für das Controlling einer Supply Chain, denn in ihr „wird die Schaffung und Erhaltung einer hinreichend soliden Vertrauensbasis zwischen den Wertschöpfungspartnern sogar zu einer notwendigen Bedingung für den Aufbau und die Führung der Supply Chain“ (Baumgarten et al. 2004, S. 116).

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  1. Lehrstuhls für Unternehmensplanung und Controlling, ESCP-EAP Europöische Wirtschaftshochschule, Berlin

    Prof. Dr. Rolf Brühl (Inhaber)

  2. Lehrstuhl für Unternehmensplanung und Controlling, ESCP-EAP Europöische Wirtschaftshochschule Berlin, Berlin

    Mathias Orth Dipl.-Kfm. (wissenschaftlicher Mitarbeiter)

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    Marko Reimer (wissenschaftlicher Mitarbeiter) (wissenschaftlicher Mitarbeiter)

  2. FOM Fachhochschule für Oekonomie und Management in Berlin, Berlin

    Stefanie Fiege (Professorin für Betriebswirtschaftslehre) (Professorin für Betriebswirtschaftslehre)

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Brühl, R., Horch, N., Orth, M. (2009). Vertrauen und Controlling – Ein Spannungsverhältnis im Spiegel der Forschung. In: Reimer, M., Fiege, S. (eds) Perspektiven des Strategischen Controllings. Gabler. https://doi.org/10.1007/978-3-8349-8805-8_7

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