Planung und Unternehmenserfolg: Stylized Facts aus der empirischen Controllingforschung im deutschsprachigen Raum von 1990–2007

The following paper analyzes the results of empirical controlling research in German-speaking countries from 1990 to 2007 with focus on how far the characteristics of the planning system have an impact on business success. We identify fifteen empirical studies on this subject from which we derive ‘stylized facts’ e. g. on planning intensity, planning rationality or opportunism during the planning process. These stylized facts reflect not only the empirical status quo of controlling research but may also serve as guidelines for implementing efficient as well as effective planning systems in business practice. Copyright Springer-Verlag 2008