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Besonderheiten des Controlling im internationalen Umfeld

In: Handbuch Controlling

Author

Listed:
  • Andreas Hoffjan

    (Technische Universität Dortmund)

  • Christoph Endenich

    (Katholische Universität Lille)

Abstract

Zusammenfassung Die International Vergleichende Controllingforschung bietet seit einem Vierteljahrhundert Einblicke in die Controllingausgestaltung verschiedener Länder. Auf diese Weise wird nicht nur der hohen Bedeutung des Controlling in international agierenden Unternehmen Rechnung getragen, sondern auch der internationale Transfer von Controllingtechniken ermöglicht. Der vorliegende Beitrag betrachtet vor dem skizzierten Hintergrund die Controllingausgestaltung in Deutschland, Frankreich und Spanien. Dabei werden Spezifika des Controlling in den betrachteten Ländern, aber auch deutliche Harmonisierungstendenzen aufgezeigt. Letztere werden insbesondere durch international agierende Unternehmen sowie die Verwendung standardisierter Unternehmenssoftware beschleunigt.

Suggested Citation

  • Andreas Hoffjan & Christoph Endenich, 2022. "Besonderheiten des Controlling im internationalen Umfeld," Springer Books, in: Wolfgang Becker & Patrick Ulrich (ed.), Handbuch Controlling, edition 2, pages 475-487, Springer.
    • Handle: RePEc:spr:sprchp:978-3-658-26431-4_47
    DOI: 10.1007/978-3-658-26431-4_47
    as

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