Weigel, Christine: Essays on the role and impact of accountants in Mittelstand firms. 2020
Inhalt
- Table of Contents
- Acknowledgments
- List of Figures
- List of Tables
- List of Abbreviations
- B. Accountants and Small and Medium-Sized enterprises: Towards a Resource-Based View
- 1. Introduction
- 2. A Resource-Based View on Accountants in SMEs
- 3. Review Methods and Sample Characteristics
- 4. Findings and Analysis
- 4.1. Roles of Accountants in SMEs
- 4.2. Issues in the SME-Accountant-Relationship
- 4.3. Impact of Accountants on SMEs
- 5. Models of Accountants in SMEs
- 6. Future Research Avenues
- 7. Conclusions
- References Section B
- C. The Impact of Controller Involvement in Strategy Development on Management Control Effectiveness
- 1. Introduction
- 2. Literature Review and Hypotheses Development
- 3. Methods
- 4. Findings
- 5. Discussion, Conclusion, and Limitations
- References Section C
- Appendix Section C
- D. Financial Managers and Organizational Ambidexterity in the German Mittelstand: The Moderating Role of Strategy Involvement
- 1 Introduction
- 2 Literature Review and Hypotheses Development
- 3 Methods
- 4 Findings
- 4.1 Descriptive Statistics and Correlations
- 4.2 Regression Analyses
- 4.3 Interaction Plot
- 4.4. Additional Analyses Regarding CEO Characteristics
- 5. Discussion, Conclusion, and Limitations
- References Section D
- Appendix Section D
- E. Summary of the Findings and Concluding Remarks
- References Dissertation