Die Auswahl von Controlling-Instrumenten zwecks Optimierung der Strategietransmission in mittelständischen Familienunternehmen

Whether and especially how medium-sized family companies use their existing controlling instruments for transmission of strategy is the core question of this dissertation project. Based on three qualitative case studies, the author presents a general connection between the company strategy and the operationally oriented instrument set. As a result of the work influence factors on the strategic use of controlling instruments have been identified and theorized. Based on a typology, design recommendations are also formulated for the optimal selection and design of controlling instruments in small and medium sized family firms.