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Einfluss von Controller*innen in Familienunternehmen

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Herausforderungen im Management von Familienunternehmen

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Zusammenfassung

Dieser Beitrag untersucht potenzielle Unterschiede in der Rolle von Controller*innen zwischen Familienunternehmen (FU) und Nicht-Familienunternehmen (NFU). Insbesondere wird der Frage nachgegangen, ob sich die Einbindung von Führungskräften im Bereich Controlling in maßgebliche Topmanagement-Prozesse zwischen großen FU und NFU unterscheidet. Ein weiterer wesentlicher Aspekt, der beleuchtet werden soll, ist, ob innerhalb der Gruppe der FU die Einbindung von nicht-familienangehörigen Topmanager*innen die Einbindung von Führungskräften im Bereich Controlling fördert. Nach der Definition von relevanten Begriffen und einer Beschreibung der theoretischen Grundlagen werden dazu empirische Ergebnisse aus einer Online-Befragung unter Controlling-Leiter*innen in Österreich und Deutschland präsentiert. Eine Diskussion der Erkenntnisse rundet diesen Beitrag ab.

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Notes

  1. 1.

    Teile dieses Datensatzes wurden mit anderem inhaltlichem Fokus in den Beiträgen Lubinger et al. (2023), Pabinger et al. (2020) und Pabinger et al. (2021) analysiert.

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Authors and Affiliations

  1. Institut für Controlling und Consulting, Johannes Kepler Universität Linz, Linz, Österreich

    Johannes Thaller

  2. Institut für Angewandte Statistik, Johannes Kepler Universität Linz, Linz, Österreich

    Christine Duller

  3. HLW Braunau, Braunau, Österreich

    Bernhard Gärtner

  4. Lehrstuhl für BWL, insbesondere Management Accounting and Control, Universität Siegen, Siegen, Deutschland

    Martin R. W. Hiebl

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  1. Johannes Thaller
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  2. Christine Duller
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  3. Bernhard Gärtner
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  4. Martin R. W. Hiebl
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Correspondence to Johannes Thaller .

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Editors and Affiliations

  1. Institut für Angewandte Statistik, Johannes Kepler Universität Linz, Linz, Österreich

    Christine Duller

  2. Lehrstuhl für BWL, insbesondere Management Accounting and Control, Universität Siegen, Siegen, Deutschland

    Martin R. W. Hiebl

  3. Accounting & Financial Management am Department für Business & Tourism, Fachhochschule Salzburg, Puch/Salzburg, Österreich

    Michael Kuttner

  4. Institut für Controlling & Consulting, Johannes Kepler Universität Linz, Linz, Österreich

    Stefan Mayr

  5. Accounting & Financial Management am Department für Business & Tourism, Fachhochschule Salzburg, Puch/Salzburg, Österreich

    Christine Mitter

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Thaller, J., Duller, C., Gärtner, B., Hiebl, M.R.W. (2023). Einfluss von Controller*innen in Familienunternehmen. In: Duller, C., R. W. Hiebl, M., Kuttner, M., Mayr, S., Mitter, C. (eds) Herausforderungen im Management von Familienunternehmen . Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-41978-3_13

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