Der Planungsansatz akut krisenbedingter Unternehmensrestrukturierungen unter Berücksichtigung von Compliance-Aspekten: Eine Untersuchung zu den Planungsmethoden deutscher Restrukturierungsberatungen

This study examines how specialized restructuring consultants in Germany manage acute corporate crises. It investigates how adequate planning can be ensured under tremendous time pressure. It also considers potential impacts of increasingly complex compliance requirements during the execution of restructuring measures. A critical review of the literature reveals a lack of methodological framework for crisis management. This question has not been extensively discussed in research or professional literature. Statements regarding this issue are thus rather superficial, revealing significant methodological gaps. This significantly complicates acute restructurings for less experienced consultants and managers, as evidenced by the persistently high failure rate of restructurings. To address this deficiency, this study focuses on how experts plan a restructuring in detail. Specifically, it examines how they cope with time pressure during planning, what methodological tools they employ, and how they account for compliance influences. This focus is achieved through an interdisciplinary examination of literature on project, crisis, and compliance management, serving as a starting point for further empirical investigations. The research is conducted using qualitative methods in the form of a single-case analysis followed by qualitative content analysis, focusing on leading restructuring consultancies in Germany. This approach aims to delve into the depth of the individual case, necessary due to the complexity of restructuring. Specifically, it investigates how restructuring experts shape their planning, covering general planning-related topics such as planning methods (operational and strategic), planning horizons, planning depth, and distinctions from project management planning. Additionally, proven solutions for dealing with compliance during restructuring are discussed. The study presents the planning approach of a restructuring expert and identifies the planning tools used in various restructuring phases and those that can be omitted. Overall, a staged action plan is proposed that can positively influence the execution of a restructuring.