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...

Human resources (hereinafter referred to as HR) have always been playing a decisive role in economic life. The company’s competitiveness, success and market position greatly depends on its human factor organising and running it from the background. Although competency-based HR practices are...

This study examines the characteristics of controlling in German small and medium-sized enterprises (SMEs), also known as “German Mittelstand”. By the use of a concise explication of differences but also similarities between the characteristics in SMEs and large companies, a framework...