The design of formal organizational structures has so far mostly been limited to larger companies. There are hardly any explanatory approaches for the situation-specific design of organizational structures for small and medium-sized enterprises (SMEs). Karsten Güttler analyzes the relevance of success of different types of organizational structures in the context of growth-oriented small and medium-sized enterprises. He addresses two central requirements: ensuring flexibility or innovation and ensuring control efficiency. The impact of these influencing factors on the design of formal organizational structures is empirically examined. A survey of about 600 small and medium-sized enterprises of various sizes, industries, and ages serves as the data basis. The results show that there is either conflict or, alternatively, dominance between the two examined factors.