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Management control is a key function executed by managers, however a rather neglected topic in management research. 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 such as personnel recruiting processes and cultural elements have a stronger performance impact than traditional control forms such as budgeting or process reviews. In addition, he determines that the simultaneous application (control combinations) of different control forms is beneficial due to the increased information exchange between manager and employees.
Inhaltsverzeichnis
Management control forms; Control combinations; Agency and social control theory; Small and medium sized enterprises and their liabilities; Structural equation models
Über den Autor / die Autorin
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.
Zusammenfassung
Management control is a key function executed by managers, however a rather neglected topic in management research. 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 such as personnel recruiting processes and cultural elements have a stronger performance impact than traditional control forms such as budgeting or process reviews. In addition, he determines that the simultaneous application (control combinations) of different control forms is beneficial due to the increased information exchange between manager and employees.
Vorwort
The effect of management control forms on the performance of innovative small and medium sized enterprises (SMEs)
