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Controlling in Germany from Practitioners’ and Students’ Point of View – An Empirical Time Series Analysis


  • Walter Ruda

    () (Kaiserslautern University of Applied Sciences)

  • Pierre G. Keller

    () (Kaiserslautern University of Applied Sciences)


This study examines the characteristics of controlling in German small and medium-sized enterprises (SMEs). Within this approach, differences and similarities of controller images, controlling organization structure and controller tasks from students’ and practitioners’ point of view are explained. The data gathering occurred since 2003 and is still ongoing, whereas the development of the discovered research subjects within a large time range is observable, promoting an empirical time series analysis. The study started questioning controllers in German enterprises, which were members of the RKW BadenWuerttemberg, in 2003, and started questioning students from the University of Applied Sciences Kaiserslautern, Campus Zweibruecken, (study course: business administration) and the University of Applied Sciences Mittelhessen, Campus Friedberg (study course: engineering) in 2006. Considerable overlaps concerning the organisational structure of the controlling divisions between the estimations of the students and the controllers could be found. The same result was observable within the description of typical controller images. Major differences between both interviewed groups occured within the evaluation of controller tasks. This fact leads to some possible implications for university teachings, which could explain this difference. Apart from that, several effects of sales volume and number of employees are shown within the paper. For future research, it would be interesting to spread the students’ survey in Germany to other Universities, which maybe have another curriculum within the study course business administration. Thus, the above mentioned difference within controlling tasks possibly could be explained. Furthermore, the curriculum of those universities, that reach more similar results with practitioners regarding controlling tasks, could be evaluated as superior regarding the relevance of the major fields of study.

Suggested Citation

  • Walter Ruda & Pierre G. Keller, 2017. "Controlling in Germany from Practitioners’ and Students’ Point of View – An Empirical Time Series Analysis," Proceedings- 11th International Conference on Mangement, Enterprise and Benchmarking (MEB 2017),, Óbuda University, Keleti Faculty of Business and Management.
  • Handle: RePEc:pkk:meb017:365-377

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    References listed on IDEAS

    1. Friederike Welter, 2010. "Sustaining entrepreneurship and economic growth: Lessons in policy and industry innovations from Germany and India – Edited by Max Keilbach, Jagannadha Pawan Tamvada and David B. Audretsch," Papers in Regional Science, Wiley Blackwell, vol. 89(1), pages 226-227, March.
    2. Josh Lerner, 2010. "The future of public efforts to boost entrepreneurship and venture capital," Small Business Economics, Springer, vol. 35(3), pages 255-264, October.
    3. Jolanda Hessels & André Stel, 2011. "Entrepreneurship, export orientation, and economic growth," Small Business Economics, Springer, vol. 37(2), pages 255-268, September.
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