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Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks

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  • Thomas Guenther

Abstract

Management control systems (MCSs) as formal, routine-based systems that help to maintain or alter organisational activities and guide the behaviour of a firm’s employees are in the focus of normative and empirical management accounting research. This article explores the different MCS conceptualisations, named ‘controlling’ approaches, that have been developed over more than 40 years in German-speaking countries. After investigating the underlying theoretical foundations, five major approaches are analysed and compared with each other. This enables readers to perceive and understand the MCS frameworks developed in a non-Anglo-American setting. The common traits and differences between these German frameworks are derived and discussed. Finally, the commonalities and differences in comparison with Anglo-American frameworks are analysed, helping scholars to understand the different traditions and practises of MCSs. The paper intends to inspire future research on common traits of MCSs across cultures and regions and to explore the impact of different national cultures or regions on the design of MCSs. Copyright Springer-Verlag Berlin Heidelberg 2013

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  • Thomas Guenther, 2013. "Conceptualisations of ‘controlling’ in German-speaking countries: analysis and comparison with Anglo-American management control frameworks," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 23(4), pages 269-290, February.
    • Handle: RePEc:spr:metrik:v:23:y:2013:i:4:p:269-290
    DOI: 10.1007/s00187-012-0166-7
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    References listed on IDEAS

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    1. Ossi Pesämaa, 2017. "Personnel- and action control in gazelle companies in Sweden," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 107-132, February.
    2. Péter BAJNAI, 2021. "The English Management Accounting And The German Controlling: Are They Synonyms Or Different Concepts?," CrossCultural Management Journal, Fundația Română pentru Inteligența Afacerii, Editorial Department, issue 1, pages 7-14, July.
    3. Malmi, Teemu & Bedford, David S. & Brühl, Rolf & Dergård, Johan & Hoozée, Sophie & Janschek, Otto & Willert, Jeanette & Ax, Christian & Bednarek, Piotr & Gosselin, Maurice & Hanzlick, Michael & Israel, 2020. "Culture and management control interdependence: An analysis of control choices that complement the delegation of authority in Western cultural regions," Accounting, Organizations and Society, Elsevier, vol. 86(C).
    4. Ellen Haustein & Robert Luther & Peter Schuster, 2014. "Management control systems in innovation companies: a literature based framework," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(4), pages 343-382, February.
    5. Stefan N. Groesser & Niklas Jovy, 2016. "Business model analysis using computational modeling: a strategy tool for exploration and decision-making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(1), pages 61-88, February.
    6. M. Chuvashlova & V. Nikolaev, 2018. "Efficiency of Managerial Control Systems: The Optimal Model," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 675-689.
    7. Martin Hiebl, 2014. "Upper echelons theory in management accounting and control research," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 24(3), pages 223-240, January.
    8. Jochen Fähndrich, 2023. "A literature review on the impact of digitalisation on management control," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 34(1), pages 9-65, March.
    9. M. Chuvashlova & V. Nikolaev, 2018. "Efficiency of Managerial Control Systems: The Optimal Model," European Research Studies Journal, European Research Studies Journal, vol. 0(3), pages 675-689.
    10. Stefan Groesser & Niklas Jovy, 2016. "Business model analysis using computational modeling: a strategy tool for exploration and decision-making," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(1), pages 61-88, February.
    11. Mareike Bergmann & Christian Brück & Thorsten Knauer & Anja Schwering, 2020. "Digitization of the budgeting process: determinants of the use of business analytics and its effect on satisfaction with the budgeting process," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 31(1), pages 25-54, April.
    12. Inge Wulf & Jens Niemöller & Natalia Rentzsch, 2014. "Development toward integrated reporting, and its impact on corporate governance: a two-dimensional approach to accounting with reference to the German two-tier system," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 25(2), pages 135-164, October.
    13. Andrea Fried, 2017. "Terminological distinctions of ‘control’: a review of the implications for management control research in the context of innovation," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 28(1), pages 5-40, February.
    14. Sorin DOMNISORU & Radu OGARCA & Cosmin BALOI, 2016. "A comprehensive conceptual profile on control," The Audit Financiar journal, Chamber of Financial Auditors of Romania, vol. 14(142), pages 1114-1114, October.
    15. Agnieszka Bieńkowska & Katarzyna Tworek, 2022. "Controlling and Its Influence on Organizations’ Functioning under Conditions Caused by the COVID-19 Pandemic," Sustainability, MDPI, vol. 14(24), pages 1-15, December.
    16. Stefanie Gschwantner & Martin R. W. Hiebl, 2016. "Management control systems and organizational ambidexterity," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 27(4), pages 371-404, November.
    17. Stefan Ehrnböck & Pavel Žufan, 2021. "The "Normatives" Controlling Approach in SMEs in Bavaria," Acta Universitatis Agriculturae et Silviculturae Mendelianae Brunensis, Mendel University Press, vol. 69(2), pages 275-279.
    18. Juraj Misun & Ivana Misunova Hudakova, 2019. "New Tools, Methods, Procedures in Control(-ling)," Eurasian Journal of Business and Management, Eurasian Publications, vol. 7(2), pages 23-37.

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