Hutzschenreuter Management Control in Small and Medium-Sized Enterprises

Indirect Control Forms, Control Combinations and their Effect on Company Performance
2010
ISBN: 978-3-8349-8395-4
Verlag: Betriebswirtschaftlicher Verlag Gabler
Format: PDF
Kopierschutz: 1 - PDF Watermark

E-Book, Englisch, 272 Seiten, eBook

Reihe: Entrepreneurship

Jens Hutzschenreuter determines the effect of management control forms on the performance of innovative small and medium sized enterprises (SMEs). His findings suggest that in fact indirect control forms have a stronger performance impact than traditional control forms.

Dr. Jens Hutzschenreuter was a research assistant at the WIN chair of Prof. Dr. Malte Brettel at RWTH Aachen University. He now works as consultant for an international management consulting firm.

Zielgruppe

Research

Autoren/Hrsg.

Hutzschenreuter, Jens

Inhaltsverzeichnis

1;Foreword;6
2;Preface;8
3;Overview of contents;9
4;Table of contents;11
5;List of figures;16
6;List of tables;17
7;List of abbreviations;19
8;1 Introduction;20
8.1;1.1 Problem statement;20
8.2;1.2 Relevant research;22
8.3;1.3 Research questions;29
8.4;1.4 Structure of this study;33
9;2 Conceptual basics;36
9.1;2.1 Foundations and understanding of terms;36
9.2;2.2 Key concepts of management control and their applications;44
9.3;2.3 SMEs and their liabilities;77
10;3 Theoretical framework;82
10.1;3.1 Potential frameworks and selection of a framework;82
10.2;3.2 Agency theory;86
10.3;3.3 Social control theory;94
10.4;3.4 Application of the research framework;99
11;4 Hypotheses and research model;105
11.1;4.1 Direct effect of management control forms;105
11.2;4.2 Control combinations;117
11.3;4.3 Moderating effects on management control forms;121
11.4;4.4 Research model and summary of hypotheses;130
12;5 Preparation of empirical analysis;131
12.1;5.1 Methodology;131
12.2;5.2 Measures;141
13;6 Survey design and sample;154
13.1;6.1 Preparation of the data sample;154
13.2;6.2 Assessment of the data sample;161
13.3;6.3 Determination of required significance level;171
14;7 Empirical results;175
14.1;7.1 Main model;175
14.2;7.2 Control combinations;188
14.3;7.3 Moderating effects;193
14.4;7.4 Results overview;202
15;8 Discussion and conclusion;204
15.1;8.1 Reflection on research questions;204
15.2;8.2 Review of the findings of the study;206
15.3;8.3 Research implications;220
15.4;8.4 Managerial implications;232
16;9 Appendix;238
16.1;9.1 (A) Cover letter;239
16.2;9.2 (B) Initial reminder;240
16.3;9.3 (C) Second reminder;241
16.4;9.4 (D) Questionnaire;242
16.5;9.5 (F) Tables;247
17;10 Bibliography;258

Conceptual basics.- Theoretical framework.- Hypotheses and research model.- Preparation of empirical analysis.- Survey design and sample.- Empirical results.- Discussion and conclusion.

Über Autor(innen)

Dr. Jens Hutzschenreuter was a research assistant at the WIN chair of Prof. Dr. Malte Brettel at RWTH Aachen University. He now works as consultant for an international management consulting firm.