Risk Profile Contingent Analysis of Management Control Systems

Evidence from the Mechanical Engineering Industry

AvPeter Göstl

Inbunden, Engelska, 2019

Del i serien Unternehmensführung & Controlling

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Häftad

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Beskrivning

This study contributes to an existing and growing body of literature in the field of management accounting and control concerned with implications from increased uncertainty on MCS design and use. It is found that the choice of MCS reflects the firm’s risk profile, and that firms that choose MCS design and use better suited to their risk profile perform better than others. Using data from a survey of 362 Chief Executive Officers, this study yields a model of fit that enables the stimulation of selective improvements and helps to achieve a competitive advantage.

Produktinformation

Utgivningsdatum:2019-10-15
Mått:148 x 210 x 23 mm
Vikt:533 g
Format:Inbunden
Språk:Engelska
Serie:Unternehmensführung & Controlling
Antal sidor:301
Förlag:Springer Fachmedien Wiesbaden
ISBN:9783658280901

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Mer om författaren

Dr. Peter Göstl studied mechanical engineering and economics as well as business administration in Vienna and is currently responsible for the overall operations of a medium-sized company in the area of mechanical engineering located in Austria. As CEO and Managing Director he focuses specifically on management control, strategic management, and the development of the organization.

Innehållsförteckning

Design of Management Control Systems.- Development of a risk-based MCS framework.- Risk profile contingent design and use of MCS.- Risk profile contingent packages of MCS.- Risk profile contingent performance analysis of MCS.