Essential Characteristics of the Controller-job description in German Small and Medium-sized Enterprises

The present study tries to indicate the essential characteristics of the job description of a controller in German small and medium-sized enterprises (SMEs). Therefore new empirical data have been collected in the years 2003-2006 by questioning controllers in German enterprises. By the use of a concise explication of differences but also similarities between the characteristics in SMEs and large companies, a framework concerning different spheres of the job needs can be created. Independently from the companies’ size similarities can be found in the role-models, images of the controllers and the personality traits. Considerable differences can be demonstrated regarding the organizational structure of controlling divisions and the tasks and activities in SMEs. For some more reasons the study proves that the job description of controllers in SMEs differs significantly from that in large-scale enterprises. Possible implications like for the human resource recruitment and university teachings are discussed and some new ideas for further even deeper research are given.