Zusammenfassung
Der vorliegende Beitrag befasst sich mit dem Einfluss der Unternehmensgröße und der Eigentums- und Führungsstruktur auf die Ausgestaltung zentraler Elemente des Steuerungssystems von Unternehmen (Zielsystem, Ausmaß der Delegation von Entscheidungsrechten und Implementierung strategischer Zielvorgaben). Die Ergebnisse der durchgeführten empirischen Erhebung bestätigen die Vermutung, dass das Verhalten kleiner und mittlerer Unternehmen ohne die Berücksichtigung der Eigentums- und Führungsstruktur nur unzureichend erklärt werden kann. So unterscheidet sich die Gruppe der ausschließlich eigentümergeführten Unternehmen signifikant von den übrigen Unternehmen: sie sind — relativ unabhängig von der Unternehmensgröße — zentraler organisiert und setzen formalisierte Steuerungssysteme (Balanced Scorecard) deutlich weniger ein. Bereits die Gruppe der teilweise eigentümergeführten Unternehmen verwendet deutlich administrativere Steuerungssysteme. Bei diesen Unternehmen ist überdies ein Interaktionseffekt mit der Unternehmensgröße feststellbar: je höher die Mitarbeiterzahl, desto dezentralere Strukturen werden verwendet und desto häufiger wird die Balanced Scorecard eingesetzt. Nichtfamilienbetriebe verwenden hingegen relativ unabhängig von der Unternehmensgröße formalisiertere Steuerungssysteme.
Summary
Recent empirical studies reach conflicting results concerning the effects of firm size on a firm’s performance management system. Based on a survey of 205 Austrian and German companies, this paper suggests that the behaviour of small and medium sized enterprises cannot be explained without considering its ownership and control structure. In particular, exclusively owner-managed companies are organized more centrally and use formal performance management systems like the balanced scorecard significantly less often. Already partly owner-managed companies use more formalized performance management systems. For these companies there is also an interaction effect with organization size: the higher the number of employees, the more decentralized the organization is, and the more often the balanced scorecard is implemented. Non-family firms, however, use — relatively independent of their size — more formalized performance management systems.
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Schachner, M., Speckbacher, G. & Wentges, P. Steuerung mittelständischer Unternehmen: Größeneffekte und Einfluss der Eigentums- und Führungsstruktur. Z. Betriebswirtsch 76, 589–614 (2006). https://doi.org/10.1007/s11573-006-0029-5
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DOI: https://doi.org/10.1007/s11573-006-0029-5