Risk Profile Contingent Analysis of Management Control Systems: Evidence from the Mechanical Engineering Industry - Couverture souple

Göstl, Peter

Couverture souple

ISBN 10 : 365828093X ISBN 13 : 9783658280932

Editeur : Springer Gabler, 2020

Synopsis

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.

A propos du livre

À propos de l'auteur

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.

Détails de l'édition

• Éditeur: Springer Gabler
• Date d'édition: 2020
• Langue: anglais
• ISBN 10: 365828093X
• ISBN 13: 9783658280932
• Reliure: Broché
• Nombre de pages: 324
• Coordonnées du fabricant: Springer Nature Customer Service Center GmbH; ProductSafety@springernature.com; ; Europaplatz 3; Heidelberg; 69115; Allemagne