Controlling in Klein- und Kleinstunternehmen durch Steuerberater

This article provides an overview of the configuration of managerial accounting in small and micro-enterprises (SMEs). In addition, the role of the tax consultant is considered in this context. It materializes that SMEs also have a demand for managerial accounting. They have significant information deficiencies which lead back, inter alia, to inadequate information processing.Decisions are made with little rational basis and business expertise is often inadequate. Therefore the implementation of managerial accounting by a tax advisor affords a good opportunity to reduce these problems. Depending on the size of the firm, a tax consultant offers more or less comprehensive managerial accounting concepts. Predominantly, operative managerial accounting instruments are offered and implemented whereas strategic managerial accounting is hardly used. The assurance of rationality is not seen by tax advisors as the most important function of managerial accounting, but rather the importance of the supply of information, the planning, control and the decision making processes