Characteristics of Controlling in Small and Medium-sized Enterprises in Germany – An Empirical Study

This study examines the characteristics of controlling in German small and medium-sized enterprises (SMEs), also known as “German Mittelstand”. 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 depending on the company size can be created. Independently from the companies’ size similarities can be found in the role-models and images of the controllers. Considerable differences can be demonstrated regarding the task fields and the organizational structure of controlling divisions. For some more reasons the study proves that the controlling in SMEs differs in some fields significantly from that in large-scale enterprises. Possible implications like for university teachings are discussed and some new ideas for further even deeper research are given. The study started questioning controllers in German enterprises in 2003 and is still ongoing, after a study redesign in 2008 without changing the core questions.