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Management accounting and controlling in German SMEs – do company size and family influence matter?

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  • Wolfgang Becker
  • Patrick Ulrich
  • Michaela Staffel

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.

Suggested Citation

  • Wolfgang Becker & Patrick Ulrich & Michaela Staffel, 2011. "Management accounting and controlling in German SMEs – do company size and family influence matter?," International Journal of Entrepreneurial Venturing, Inderscience Enterprises Ltd, vol. 3(3), pages 281-300.
    • Handle: RePEc:ids:ijeven:v:3:y:2011:i:3:p:281-300
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    Citations

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    Cited by:

    1. Andrea Dello Sbarba & Alessandro Marelli, 2018. "Family-controlled businesses and management control: the framing of “shareholder-oriented” practices," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 417-456, February.
    2. Martin Quinn & Martin R. W. Hiebl & Ken Moores & Justin B. Craig, 2018. "Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(4), pages 529-546, February.
    3. Valeria Vannoni & Federica Palazzi & Annalisa Sentuti & Francesca Sgrò, 2024. "The Role of the Management Control System in Supporting ESG-Focused Transformation in Financial Intermediaries: A Case Study of an Italian Bank," International Journal of Economics and Finance, Canadian Center of Science and Education, vol. 16(1), pages 1-22, January.
    4. Francesca Sgr? & Federica Palazzi & Massimo Ciambotti & Lorenzo Gelsomini, 2020. "Factors promoting and hindering the adoption of management accounting tools. Evidence from Italian manufacturing SMEs," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2020(Suppl. 1), pages 19-38.
    5. Mara Del Baldo & Anna Maria Arcari & Marcantonio Ruisi, 2019. "Controllo di gestione nelle PMI e consulenti esterni," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2019(1 suppl.), pages 69-94.
    6. Barbara Iannone & Carlo Piretti, 2021. "L?approccio integrato al controllo aziendale in un periodo di crisi "eccezionale". Il caso del Gruppo Farnese," MANAGEMENT CONTROL, FrancoAngeli Editore, vol. 2021(1), pages 81-104.
    7. Iryna Alves & Sofia M. Lourenço, 2022. "The use of non-financial performance measures for managerial compensation: evidence from SMEs," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 151-187, June.

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