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New Publication: "Strategische Instrumente wertorientierter Unternehmenssteuerung für KMU in der Zukunft – Implikationen der Covid-19-Pandemie"

The worldwide Corona pandemic has had a strong impact on the global economy and continues to have a firm grip; almost all sectors are affected. Small and medium-sized enterprises (SMEs), which form the heart of the German economy with a share of over 99% of all companies, are also affected by the consequences. They are struggling with falling demand and supply bottlenecks, and in some cases even entire supply chains have collapsed in the meantime. Small and medium-sized enterprises are particularly struggling with the consequences of the pandemic because, in contrast to large corporations such as Lufthansa AG, SMEs have not received billions in state aid or been rescued. Also, the state's aid often arrived and still arrives at SMEs with a considerable delay. The financial strength of SMEs is mainly fed by the owners' equity. For them, the long-term and sustainable increase in company value therefore plays a particularly important role as an important strategic goal. But how widespread is value-based corporate management as a strategic instrument in German SMEs, and how will its use develop in the future, also against the background of the current pandemic?

New Publication: "Start-up-Controlling - Ein pragmatisches und praxisorientiertes Controlling-System für Start-up-Unternehmen"

The topic of controlling is neglected in many start-up companies, although consistent alignment of the company with a controlling system can be a decisive competitive advantage. Due to the special characteristics of start-up companies (compared to established companies), classic controlling instruments and controlling strategies cannot be applied 1:1. Instead, a specific controlling system is needed that is oriented to the special features and individual needs of start-up companies. The purpose of this article is to outline a pragmatic and practice-oriented controlling system for start-up companies.

New Publication: "Business Model Canvas - Overview of the main advantages and disadvantages"

Over the last 10 years, the Business Model Canvas has not only established itself as a method for the iterative development and documentation of business models, it has also become a standard methodology in some areas. In this article, the main advantages and disadvantages associated with the practical application of the Business Model Canvas will be compiled and evaluated in terms of their current validity. It has been shown that some of the advantages and disadvantages documented in the relevant literature were justified at the time of their respective publication but can now no longer be considered valid.

New Publication: "Zombie Companies in the Corona Pandemic or the phenomenon of covertly over-indebted companies in Germany"

The phenomenon of covertly over-indebted companies – also known colloquially as zombie companies – is not new. They occur more frequently in times of crisis, including during the current Corona pandemic. In addition to covertly over-indebtedness, there is now the added factor of latent insolvency. This article will take a closer look at the emergence of zombie companies in Germany during the Corona pandemic.


Here you will find the publications of the Institute of Management Accounting, Control & Financial Management sorted by the current year of publication.

Start-up consultation

The start-up consultation takes place every third Wednesday of the month, at 4:00 p.m. in the Quarree Study Center - currently via MS teams.

Interested students please register at the following e-mail address: becker[at]