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Familienunternehmen und CSR Read chapter Read first chapter

2023 | OriginalPaper | Chapter

Steuerung der Internationalisierungsaktivitäten von Familienunternehmen – eine explorative Fallstudie

Authors : Christine Mitter, Julia Riepl, Martina Sageder

Published in: Herausforderungen im Management von Familienunternehmen

Publisher: Springer Fachmedien Wiesbaden

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Zusammenfassung

Der Beitrag untersucht, wie Familienunternehmen internationalisieren und ihre internationalen Aktivitäten steuern. Es werden drei österreichische Familienunternehmen analysiert, die von Anfang an global ausgerichtet waren oder nach einem Generationenwechsel international expandierten. Die Ergebnisse zeigen eine hohe Bedeutung von Effektuierung in der Entscheidung zur ersten Internationalisierung sowie einen großen Einfluss von Mitarbeiter*innen, Partner*innen und Kund*innen. Zu Beginn der Internationalisierung werden vorrangig soziale Steuerungsmechanismen eingesetzt, um die Unternehmenskultur und -werte zu etablieren. Für weitere Internationalisierungsschritte und bei ressourcenintensiven Internationalisierungsformen wird deutlich stärker auf Ergebnissteuerung und die Steuerung über Prozesse zurückgegriffen. Obwohl alle Befragten Controlling-Instrumenten einen hohen Stellenwert beimessen, wird stark über Werte und Unternehmenskultur sowie Eigenverantwortung gesteuert.

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previous chapter Wachstumsschwellen und Professionalisierung des Controllings in Familienunternehmen
next chapter Die Unternehmensnachfolge in Familienunternehmen – ein betriebswirtschaftlicher Überblick mit besonderer Berücksichtigung der Co-Creation
Footnotes
1
Die befragten Familieneigentümer waren alle männlich.
 
2
Als Born Globals werden Unternehmen bezeichnet, die von Beginn an oder kurz nach ihrer Gründung einen internationalen Fokus besitzen (Bell et al. 2001) und einen beträchtlichen Anteil ihres Umsatzes im Ausland generieren. Ein Auslandsumsatz von mindestens 25 % wird oft gefordert, um als Born Global zu gelten (Andersson und Wictor 2003; Taylor und Jack 2013). Aufgrund der kleinen Heimmärkte wird für europäische Unternehmen oft ein höherer Umsatzanteil angesetzt (Cesinger et al. 2012). Alle drei untersuchten Fallstudienunternehmen liegen jedoch bei oder über dem in einer Literaturanalyse durchschnittlich herangezogenen Wert von 40 % Auslandsumsatz (Cesinger et al. 2012).
 
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Metadata
Title
Steuerung der Internationalisierungsaktivitäten von Familienunternehmen – eine explorative Fallstudie
Authors
Christine Mitter
Julia Riepl
Martina Sageder
Copyright Year
2023
Book
Herausforderungen im Management von Familienunternehmen

Print ISBN: 978-3-658-41977-6

Electronic ISBN: 978-3-658-41978-3

Copyright Year: 2023

DOI
https://doi.org/10.1007/978-3-658-41978-3_7

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