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

Author:   Peter Göstl
Publisher:   Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Edition:   1st ed. 2020
ISBN:  

9783658280901


Pages:   301
Publication Date:   15 October 2019
Format:   Hardback
Availability:   Manufactured on demand   Availability explained
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Risk Profile Contingent Analysis of Management Control Systems: Evidence from the Mechanical Engineering Industry


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Overview

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.

Full Product Details

Author:   Peter Göstl
Publisher:   Springer-Verlag Berlin and Heidelberg GmbH & Co. KG
Imprint:   Springer Gabler
Edition:   1st ed. 2020
Weight:   0.549kg
ISBN:  

9783658280901


ISBN 10:   3658280905
Pages:   301
Publication Date:   15 October 2019
Audience:   Professional and scholarly ,  Professional & Vocational
Format:   Hardback
Publisher's Status:   Active
Availability:   Manufactured on demand   Availability explained
We will order this item for you from a manufactured on demand supplier.

Table of Contents

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.

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Author Information

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.

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