Risk Controlling in SMEs − a German-Turkish Perspective

Schöning, Stephan; Cömert, Çağla

doi:10.1007/978-3-658-16962-6_26

Cited by 2 publications

(2 citation statements)

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“…Entrepreneurs tend to ignore that human beings make mistakes, especially because previous economic success seems to be the proof and guarantee that severe mistakes will not occur in the future. Against this background, it is purposeful to analyze why people (and hence also entrepreneurs) error (see Schöning & Ersen-Cörmert 2018) and whether there is a connection between the establishment of controlling and intercultural differences.…”

Section: Special Context Factors Of Controlling In Smesmentioning

confidence: 99%

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Controlling in Smes-Implementation and Implementation Obstacles in Germany, France and Turkey

Cömert¹,

Mendel²,

Schöning³

2019

JRB

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Controlling is increasingly important in a changing economic environment. Nevertheless, many SMEs in Germany, France and Turkey have not implemented adequate controlling measures. Besides financial limitations, one main reason seems to be the lack of awareness of the part of managers and the owners of SMEs. Typically, they build up the company and due to their recent success, they believe they can only make a few mistakes and need any foundation of decisions using controlling measures. An additional aspect to be investigated is the influence of national culture. In this paper, the authors present the background and basic considerations for the design of an empirical investigation analyzing the evidence for the influence of culture on controlling systems. The ongoing research project will try to provide empirical proof of the influence of cultural differences on the design and implementation of controlling systems.

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Section: Special Context Factors Of Controlling In Smesmentioning

confidence: 99%

“…The question is why do SMEs do not use controlling instruments? One possible explanation is the SME-specific leadership models which includes both opportunities and risks (Schöning & Ersen Cörmert 2018):…”

Section: Special Context Factors Of Controlling In Smesmentioning

confidence: 99%