Vertrauen und Controlling – Ein Spannungsverhältnis im Spiegel der Forschung

  • Rolf Brühl
  • Nils Horch
  • Mathias Orth
Chapter

Zusammenfassung

Schon früh hat der Jubilar auf die Bedeutung von Vertrauen für das Controlling aufmerksam gemacht, vor den Folgen eines Misstrauenscontrollings gewarnt und ein vertrauensbasiertes Controlling angemahnt (z.B. Krystek 1991, 1990; Krystek/Zumbrock 1993). Als Ansätze für ein vertrauensbasiertes Controlling wird z.B. die Verankerung des Vertrauens in die Unternehmensphilosophie und -kultur des Unternehmens, der Abbau von Fremdkontrollen und Informationsmacht des Controllings vorgeschlagen (vgl. Krystek 1991, S. 21f.). Ist Vertrauen etabliert, dann sind positive Wirkungen zu erwarten, so z.B. eine verbesserte Kommunikation und Kooperation im Unternehmen sowie eine Kostensenkung durch den Abbau von Fremdkontrollen. Vertrauen ist jedoch nicht nur ein wesentlicher Faktor innerhalb von Unternehmen, sondern auch für die Interaktion zwischen Unternehmen von Relevanz. Besonders gilt dies für das Controlling einer Supply Chain, denn in ihr „wird die Schaffung und Erhaltung einer hinreichend soliden Vertrauensbasis zwischen den Wertschöpfungspartnern sogar zu einer notwendigen Bedingung für den Aufbau und die Führung der Supply Chain“ (Baumgarten et al. 2004, S. 116).

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Copyright information

© Gabler | GWV Fachverlage GmbH 2009

Authors and Affiliations

  • Rolf Brühl
    • 1
  • Nils Horch
  • Mathias Orth
    • 2
  1. 1.Lehrstuhls für Unternehmensplanung und ControllingESCP-EAP Europöische WirtschaftshochschuleBerlin
  2. 2.Lehrstuhl für Unternehmensplanung und ControllingESCP-EAP Europöische Wirtschaftshochschule BerlinBerlin

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