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The "Normatives" Controlling Approach in SMEs in Bavaria

Author

Listed:
  • Stefan Ehrnböck

    (Department of Management, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic)

  • Pavel Žufan

    (Department of Management, Faculty of Business and Economics, Mendel University in Brno, Zemědělská 1, 613 00 Brno, Czech Republic)

Abstract

This paper analyzes the effectiveness and efficiency of the normatives' controlling against the operational and strategic controlling. The general focus in studies and focus of the controlling experts is mostly on the operational controlling. For the analysis of the normatives' controlling in Bavarian SMEs a primary research data set is used. The survey was aimed on Bavarian SME's in the machine building sector. We employ regression models for the assessment of significance of the influencing factors, which are causing the negation of the normatives' controlling. We use monthly hours worked in the normatives' controlling, percentage acceptance of the normatives' controlling, used normatives' controlling instruments and the number of employees working in the controlling department as the influencing factors. The empirical evidence shows significant results affecting Bavarian SME's - Acceptance (monthly capacity of the head of controlling department) was identified as a significant variable on a statistically significant level with the estimated coefficient of 0.217 in relation to the Hours (monthly hours of work capacity) of normatives' controlling departments, and Instruments (number of instruments used) were proved to significantly influence the Employees (number of employees in controlling department) with the coefficient of 2.099. With the growing importance of the ability of an organization to publicly demonstrate its success in reaching objectives and specifically in its societal impacts, the importance of setting normatives and their control will project into higher demands on the work capacity of the controlling departments.

Suggested Citation

  • Stefan Ehrnböck & Pavel Žufan, 2021. "The "Normatives" Controlling Approach in SMEs in Bavaria," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 69(2), pages 275-279.
    • Handle: RePEc:mup:actaun:2021.025
    DOI: 10.11118/actaun.2021.025
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    References listed on IDEAS

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    1. Henri, Jean-Francois, 2006. "Management control systems and strategy: A resource-based perspective," Accounting, Organizations and Society, Elsevier, vol. 31(6), pages 529-558, August.
    2. Hugh Willmott, 1993. "Strength Is Ignorance; Slavery Is Freedom: Managing Culture In Modern Organizations," Journal of Management Studies, Wiley Blackwell, vol. 30(4), pages 515-552, July.
    3. Werner Gleißner & Roland Helm & Susanne Kreiter, 2013. "Measurement of competitive advantages and market attractiveness for strategic controlling," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(1), pages 53-75, May.
    4. Thomas Guenther, 2013. "Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 269-290, February.
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