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Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert

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  2. Economics, Finance, Business & Management
  3. ZfKE – Zeitschrift für KMU und Entrepreneurship
  4. Vol. 63, Issue 3–4
  5. pp. 281–304

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Kristandl, G., Quinn, M., Strauß, E. Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert. ZfKE – Zeitschrift für KMU und Entrepreneurship, 63(3–4), 281-304. https://doi.org/10.3790/zfke.63.3-4.281
Kristandl, Gerhard; Quinn, Martin and Strauß, Erik "Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert" ZfKE – Zeitschrift für KMU und Entrepreneurship 63.3–4, 2015, 281-304. https://doi.org/10.3790/zfke.63.3-4.281
Kristandl, Gerhard/Quinn, Martin/Strauß, Erik (2015): Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert, in: ZfKE – Zeitschrift für KMU und Entrepreneurship, vol. 63, iss. 3–4, 281-304, [online] https://doi.org/10.3790/zfke.63.3-4.281
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Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert

Kristandl, Gerhard | Quinn, Martin | Strauß, Erik

ZfKE – Zeitschrift für KMU und Entrepreneurship, Vol. 63 (2015), Iss. 3–4 : pp. 281–304

6 Citations (CrossRef)

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Article Details

Publisher Name
Duncker & Humblot
DOI
https://doi.org/10.3790/zfke.63.3-4.281
Language
German
Pages
24

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Individual
€ 26.00 (incl. local VAT if applicable)

Author Details

Dr. Gerhard Kristandl, University of Greenwich, London, Park Row, SE10 9LS, Vereinigtes Königreich

Dr. Martin Quinn, Dublin City University, Business School, Glasnevin, Dublin 9, Irland

Prof. Dr. Erik Strauß, Universität Witten/Herdecke, Alfred-Herrhausen-Straße 50, D - 58448 Witten, Deutschland

Cited By

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  2. Motive zum Verzicht auf Controlling in Familienunternehmen – eine Mediatoranalyse

    Andric, Mateja | Kammerlander, Nadine

    ZfKE – Zeitschrift für KMU und Entrepreneurship, Vol. 65 (2017), Iss. 4 P.223

    https://doi.org/10.3790/zfke.65.4.223 [Citations: 10]

  3. Controlling – Aktuelle Entwicklungen und Herausforderungen

    Professionalisierung des Controllings in Familienunternehmen

    Hiebl, Martin R. W.

    2022

    https://doi.org/10.1007/978-3-658-35169-4_16 [Citations: 2]

  4. Future research on management accounting and control in family firms: suggestions linked to architecture, governance, entrepreneurship and stewardship

    Quinn, Martin | Hiebl, Martin R. W. | Moores, Ken | Craig, Justin B.

    Journal of Management Control, Vol. 28 (2018), Iss. 4 P.529

    https://doi.org/10.1007/s00187-018-0257-1 [Citations: 32]

  5. Aktuelle Trends und Entwicklungen im Controlling in und für KMU: Eine Einführung der Gastherausgeber

    Feldbauer-Durstmüller, Birgit | Hiebl, Martin R. W.

    ZfKE – Zeitschrift für KMU und Entrepreneurship, Vol. 63 (2015), Iss. 3–4 P.193

    https://doi.org/10.3790/zfke.63.3-4.193 [Citations: 5]

  6. Controlling – Aktuelle Entwicklungen und Herausforderungen

    Professionalisierung des Controllings in Familienunternehmen

    Hiebl, Martin R. W.

    2019

    https://doi.org/10.1007/978-3-658-27723-9_16 [Citations: 2]

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Abstract

The information processing capacities in SME are often restricted by the relative lack of resources, leading to limitations in information provision for management accounting. However, information processing capacities can be improved by accessing affordable technology such as the cloud. This paper discusses the impact of cloud computing on a management control system in SME. Based on four information characteristics (scope, timeliness, aggregation, integration) as defined by Chenhall and Morris (1986) using a contingency approach, as well as results from expert interviews and a survey among 139 companies, we show an impact of cloud computing on the information flows in management control systems. For the management accounting function, this indicates an improvement of the information processing capacities of SME by cloud computing.

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Gerhard Kristandl / Martin Quinn / Erik Strauß: Controlling und Cloud Computing – Wie die Cloud den Informationsfluss in KMU ändert 281

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