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Management Control in Small and Medium-Sized Enterprises - Indirect Control Forms, Control Combinations and their Effect on Company Performance
Foreword
6
Preface
8
Overview of contents
9
Table of contents
11
List of figures
16
List of tables
17
List of abbreviations
19
1 Introduction
20
1.1 Problem statement
20
1.2 Relevant research
22
1.3 Research questions
29
1.4 Structure of this study
33
2 Conceptual basics
36
2.1 Foundations and understanding of terms
36
2.2 Key concepts of management control and their applications
44
2.3 SMEs and their liabilities
77
3 Theoretical framework
82
3.1 Potential frameworks and selection of a framework
82
3.2 Agency theory
86
3.3 Social control theory
94
3.4 Application of the research framework
99
4 Hypotheses and research model
105
4.1 Direct effect of management control forms
105
4.2 Control combinations
117
4.3 Moderating effects on management control forms
121
4.4 Research model and summary of hypotheses
130
5 Preparation of empirical analysis
131
5.1 Methodology
131
5.2 Measures
141
6 Survey design and sample
154
6.1 Preparation of the data sample
154
6.2 Assessment of the data sample
161
6.3 Determination of required significance level
171
7 Empirical results
175
7.1 Main model
175
7.2 Control combinations
188
7.3 Moderating effects
193
7.4 Results overview
202
8 Discussion and conclusion
204
8.1 Reflection on research questions
204
8.2 Review of the findings of the study
206
8.3 Research implications
220
8.4 Managerial implications
232
9 Appendix
238
9.1 (A) Cover letter
239
9.2 (B) Initial reminder
240
9.3 (C) Second reminder
241
9.4 (D) Questionnaire
242
9.5 (F) Tables
247
10 Bibliography
258
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