This master thesis deals with the findings of the current journal literature on management accounting in small and medium-sized enterprises (SME). Subsequently, this work gives, with a multiple case study, implications for further research on the topic "First-time integration of an internal controller in SME". Based on the systematic literature review, 174 scientific journal articles on management accounting in SME were identified in six databases. The analysis shows that since the year 2000, a growing interest in research can be detected and the majority of the contributions do not explicitly refer to an underlying theory. From a content perspective, it is a heterogeneous field of research with a focus on performance management (96 articles) as well as management accounting and information systems (50 articles). With regard to the first-time integration of an internal controller, the literature review confirms a research gap as only contributions could be identified that deal with the first-time integration of management accounting, management control systems or performance management systems in SME. Based on twelve problem-centered interviews in four companies, a multiple case study was used to investigate the first-time integration of an internal controller. The survey showed that in SME, even before the first-time integration of an internal controller, certain management accounting instruments are primarily used by one person from the management. Due to the constant lack of time, the management of SME decides to establish a new function in the company. The results suggest that a leader-member relationship, which is characterized by mutual trust and loyalty, has a positive impact on the integration of an internal controller. With regard to the integration, consistently positive effects on the company are noticeable. However, these relate primarily to improved transparency, better structures and the faster identification of deviations, but not to a positive earnings effect in the company. Finally, implications for future research are given. In particular, further qualitative studies with other context factors or quantitative studies to falsify the theses would be beneficial.