Conjoint Controlling: Organisationsgerechte Controllingsysteme zwischen Better Budgeting und komplex-hybrider Steuerung

The gap between today's controlling systems and modern organizational structures is widening. Whereas structures are characterised by decentralisation and break-up of boundaries of the firm, controlling systems remain centralised to fulfil their coordination purpose. Although budgeting systems have recently been the target of major changes the strategic misfit between controlling and structure still exists. Current reforms ignore the fact that modern organizational structures represent complex hybrid structures (so called conjoint structures). Conjoint structures require conjoint controlling systems which cover hybrid structures that are represented by analgams (combining market and hierarchy), coopetition (combining cooperation and competition), and heterarchy (combining management and self organization). The scope of archetypes and architectures of conjoint controlling is outlined in an exploratory approach to hybrid control systems. Copyright Springer-Verlag 2006