IDEAS home Printed from
MyIDEAS: Log in (now much improved!) to save this book chapter

Essential Characteristics of the Controller-job description in German Small and Medium-sized Enterprises

In: 6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings

Listed author(s):
  • Prof. Dr. Walter Ruda


    (Kaiserslautern University of Applied Sciences, Campus Zweibruecken)

  • Prof. Dr. Thomas A. Martin


    (Ludwigshafen University of Applied Sciences, German Center of Entrepreneurship, Amerikastraße 1, D-66482 Zweibruecken, Germany)

  • Dipl.-Betriebsw. (FH) Holger Gruenhagen* M. A.


    (Kaiserslautern University of Applied Sciences, Campus Zweibruecken)

Registered author(s):

    The present study tries to indicate the essential characteristics of the job description of a controller in German small and medium-sized enterprises (SMEs). Therefore new empirical data have been collected in the years 2003-2006 by questioning controllers in German enterprises. By the use of a concise explication of differences but also similarities between the characteristics in SMEs and large companies, a framework concerning different spheres of the job needs can be created. Independently from the companies’ size similarities can be found in the role-models, images of the controllers and the personality traits. Considerable differences can be demonstrated regarding the organizational structure of controlling divisions and the tasks and activities in SMEs. For some more reasons the study proves that the job description of controllers in SMEs differs significantly from that in large-scale enterprises. Possible implications like for the human resource recruitment and university teachings are discussed and some new ideas for further even deeper research are given.

    If you experience problems downloading a file, check if you have the proper application to view it first. In case of further problems read the IDEAS help page. Note that these files are not on the IDEAS site. Please be patient as the files may be large.

    File URL:
    Download Restriction: no

    in new window

    This chapter was published in: György Kadocsa (ed.) 6th International Conference on Management, Enterprise and Benchmarking MEB 2008-Proceedings, , pages 45-56, 2008.
    This item is provided by Óbuda University, Keleti Faculty of Business and Management in its series Proceedings-6th International Conference on Management, Enterprise and Benchmarking (MEB 2008) with number 45-56.
    Handle: RePEc:pkk:meb008:45-56
    Contact details of provider: Postal:
    1084 Budapest, Tavaszmezö u. 15-17

    Phone: +36-1-6665208
    Fax: +36-1-6665209
    Web page:

    More information through EDIRC

    No references listed on IDEAS
    You can help add them by filling out this form.

    This item is not listed on Wikipedia, on a reading list or among the top items on IDEAS.

    When requesting a correction, please mention this item's handle: RePEc:pkk:meb008:45-56. See general information about how to correct material in RePEc.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: (Alexandra Vécsey)

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If references are entirely missing, you can add them using this form.

    If the full references list an item that is present in RePEc, but the system did not link to it, you can help with this form.

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your profile, as there may be some citations waiting for confirmation.

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    This information is provided to you by IDEAS at the Research Division of the Federal Reserve Bank of St. Louis using RePEc data.