2012
DOI: 10.15358/0935-0381-2012-1-47
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Controlling in mittelständischen Unternehmen: Stand der empirischen Forschung

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“…Larger companies have a larger control team in absolute numbers, but the relative number of controllers compared to the total number of employees is decreasing. Firm size positively affects the number of specializations retained and the strategic orientation of the management function (Becker, Ulrich, & Zimmermann, 2012;Littkemann, Reinbacher, & Baranowski, 2012). Other important factors include the expectations of the management and the business area the company is engaged in.…”
Section: The Internal Environment Of a Modern And Socially Responsibl...mentioning
confidence: 99%
“…Larger companies have a larger control team in absolute numbers, but the relative number of controllers compared to the total number of employees is decreasing. Firm size positively affects the number of specializations retained and the strategic orientation of the management function (Becker, Ulrich, & Zimmermann, 2012;Littkemann, Reinbacher, & Baranowski, 2012). Other important factors include the expectations of the management and the business area the company is engaged in.…”
Section: The Internal Environment Of a Modern And Socially Responsibl...mentioning
confidence: 99%