Management accounting and controlling in German SMEs – do company size and family influence matter?
by Wolfgang Becker, Patrick Ulrich, Michaela Staffel
International Journal of Entrepreneurial Venturing (IJEV), Vol. 3, No. 3, 2011

Abstract: Only few German studies focus management accounting and controlling in small and medium-sized enterprises or family businesses. With this paper, we aim to further reduce the research gap regarding controlling functions and use of controlling instruments. Based on interviews with 45 owners and managers and 63 questionnaires answered by German SMEs, effects of company size and family influence on concept and state of implementation of management accounting and controlling in German SMEs are discussed. The results differ from previous studies that propose influences both on concept and instrument use. According to our study, some instruments are significantly influenced by both variables. However, in sharp contrast to existing studies, the performance of fundamental management accounting and controlling functions depends neither on enterprise size nor family influence.

Online publication date: Fri, 24-Oct-2014

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