Firm goal systems: Do Mittelstand companies differ indeed from non-Mittelstand companies?

The German Mittelstand is perceived -  both domestically and abroad -  as a particular group of enterprises which is marked by specific characteristics, behaviour and values. However, so far research can only partly explain, how the particular economic and societal contribution of (quite heterogeneous) Mittelstand enterprises evolves from a vast number of different micro-economic business decisions. In this context, the present study addresses the question, in how far the personal and company goals of Mittelstand companies differ from other enterprise types. Based on a company survey, the study analyses the goal systems of Mittelstand companies, identifies particularities in comparison to other enterprises and provides a theoretical foundation.

Pahnke, A.; Holz, M.; Welter, F. (2019): Unternehmerische Zielsysteme: Unterscheiden sich mittelständische Unternehmen tatsächlich von anderen?, in: IfM Bonn, IfM-Materialien Nr. 276, Bonn.

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