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The role of the controller in the budgeting process / by Sandra Hofer
VerfasserHofer, Sandra
Betreuer / BetreuerinnenGoretzki, Lukas
ErschienenInnsbruck, 2018
Umfang80 Blätter
HochschulschriftUniversität Innsbruck, Masterarbeit, 2018
Datum der AbgabeJanuar 2018
Schlagwörter (DE)Controller / Budgetierung / Budgetierungskritik / Kontingenzfaktoren / SMEs / Herausforderungen in der Budgetierung
Schlagwörter (GND)Budgetierung / Controller
URNurn:nbn:at:at-ubi:1-24000 Persistent Identifier (URN)
 Das Werk ist frei verfügbar
The role of the controller in the budgeting process [0.77 mb]
Zusammenfassung (Englisch)

Budgets have historically played a key role in management control, however; recently they have become subject of considerable debate and criticism. Some argue that the budgeting process is fundamentally flawed (Hope and Fraser, 2003a), while others argue that problems with budgeting stem from the way budgets are used (Horngren et al., 2004). Hansen et al. (2003), among others, have called for a systematic examination of these concerns against empirical evidence. This master thesis presents the results of nine interviews with controllers of SMEs, first, to update the literature on SMEs budgeting practices and the relating thereto controllers functions, second, to collect empirical evidence in order to assess budgetary criticism from the view of controllers, and third, to identify some relevant methods, which help controllers to deal with budgetary challenges. Overall, this Master Thesis indicates that budgeting represents an important instrument for almost all SMEs, whereby its design and use characteristics vary on the basis of the presence of diverse contingency factors. While the findings disclose that controllers are aware of budgetary criticism, revealing some important methods in order to overcome budgetary challenges, this master thesis also shows the importance of controllers for the budgetary process as well as the importance of budgeting for the controller itself in order to increase his standing in the organization.

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