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2022 | OriginalPaper | Buchkapitel

Controlling in Familienunternehmen

verfasst von : Martin R. W. Hiebl

Erschienen in: Handbuch Controlling

Verlag: Springer Fachmedien Wiesbaden

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Zusammenfassung

Familienunternehmen stellen den Großteil aller Unternehmen in vielen westlich geprägten Volkswirtschaften dar. Trotz ihrer ökonomischen Relevanz hat sich die betriebswirtschaftliche Forschung erst in den letzten zwei Jahrzehnten verstärkt mit ihren Besonderheiten auseinandergesetzt. Auch das Controlling in Familienunternehmen zeigt einige Spezifika. Der vorliegende Beitrag widmet sich diesen Besonderheiten und insgesamt dem Forschungsstand zu Controlling in Familienunternehmen. Zunächst werden theoretische und phänomenologische Gründe diskutiert, die für eine nähere Auseinandersetzung mit dem Phänomen „Controlling in Familienunternehmen“ sprechen. Darauf folgend wird der aktuelle internationale Forschungsstand zu Einflussfaktoren und zu Folgen der Controlling-Nutzung in Familienunternehmen überblicksmäßig dargestellt. Schließlich skizziert der Beitrag zwei lohnenswerte Felder für weitere Forschung zu Controlling in Familienunternehmen.

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Titel: Controlling in Familienunternehmen
verfasst von: Martin R. W. Hiebl
Verlag: Springer Fachmedien Wiesbaden
Buch: Handbuch Controlling
Print ISBN: 978-3-658-26430-7

Electronic ISBN: 978-3-658-26431-4

Copyright-Jahr: 2022
DOI: https://doi.org/10.1007/978-3-658-26431-4_84