In this book Carola Normann-Tschampel develops an enhanced understanding of the relevance of Value-Based Management (VBM) to management practice in Mittelstand. A theory-practice gap is identified based on a unique overview of the field of research. The empirical investigation focuses on three specifically identified areas of management (strategic decision-making, objectives, attitudes) and uses a specific research approach. The insights gained from taking an interpretive stance towards owner-managers' practical experience provide a valuable basis to further address the overall research gap.

Empirical investigation of owner-managers' views

Autorentext

Dr. Carola Normann-Tschampel has academic and practical experience with a focus on managerial accounting and Mittelstand. She currently holds a position as managerial accountant in an internationally active Mittelstand company and works as a visiting lecturer.

Inhalt
Identification of three key topics and research gaps in the literature on VBM in Mittelstand.- Framework for the evaluation of the role of VBM in Mittelstand.- Use of management tools in strategic decision-making.- Specific objectives and nuances in the overall target course.- Understanding of and attitudes towards VBM.