Management Control in Small and Medium-Sized Enterprises - Indirect Control Forms, Control Combinations and their Effect on Company Performance

Foreword

Preface

Overview of contents

Table of contents

List of figures

List of tables

List of abbreviations

1 Introduction

1.1 Problem statement

1.2 Relevant research

1.3 Research questions

1.4 Structure of this study

2 Conceptual basics

2.1 Foundations and understanding of terms

2.2 Key concepts of management control and their applications

2.3 SMEs and their liabilities

3 Theoretical framework

3.1 Potential frameworks and selection of a framework

3.2 Agency theory

3.3 Social control theory

3.4 Application of the research framework

4 Hypotheses and research model

4.1 Direct effect of management control forms

4.2 Control combinations

4.3 Moderating effects on management control forms

4.4 Research model and summary of hypotheses

5 Preparation of empirical analysis

5.1 Methodology

5.2 Measures

6 Survey design and sample

6.1 Preparation of the data sample

6.2 Assessment of the data sample

6.3 Determination of required significance level

7 Empirical results

7.1 Main model

7.2 Control combinations

7.3 Moderating effects

7.4 Results overview

8 Discussion and conclusion

8.1 Reflection on research questions

8.2 Review of the findings of the study

8.3 Research implications

8.4 Managerial implications

9 Appendix

9.1 (A) Cover letter

9.2 (B) Initial reminder

9.3 (C) Second reminder

9.4 (D) Questionnaire

9.5 (F) Tables

10 Bibliography