Risk Profile Contingent Analysis of Management Control Systems

Evidence from the Mechanical Engineering Industry
1. Auflage 2020
ISBN: 978-3-658-28090-1
Verlag: Springer

Buch, Englisch, 301 Seiten, Book, Format (B × H): 153 mm x 216 mm, Gewicht: 533 g

Reihe: Unternehmensführung & Controlling

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.

Zielgruppe

Research

Autoren/Hrsg.

Göstl, Peter

Fachgebiete

• Wirtschaftswissenschaften Betriebswirtschaft Management Strategisches Management
• Wirtschaftswissenschaften Betriebswirtschaft Management Risikomanagement
• Wirtschaftswissenschaften Betriebswirtschaft Unternehmensfinanzen Betriebliches Rechnungswesen

Inhaltsverzeichnis

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.

Über Autor(innen)

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.