Jens Hutzschenreuter "Management Control in Small and Medium-Sized Enterprises"
Gabler | English | 2009-11-01 | ISBN: 383491990X | 272 pages | PDF | 1,2 MB




Management control is a key function executed by managers, however arather neglected topic in management research. Jens Hutzshenreuterdetermines the effect of management control forms on the performance ofinnovative small and medium-sized enterprises (SMEs). His findingssuggest that in fact indirect control forms such as personnelrecruiting processes and cultural elements have a stronger performanceimpact than traditional control forms such as budgeting or processreviews. In addition, he determines that the simultaneous application(control combinations) of different control forms is beneficial due tothe increased information exchange between manager and employees.