Risk Profile Contingent Analysis of Management Control Systems

Evidence from the Mechanical Engineering Industry

Peter Göstl (Autor)

Buch | Hardcover

XXI, 301 Seiten

2019 | 1st ed. 2020
Springer Fachmedien Wiesbaden GmbH (Verlag)
978-3-658-28090-1 (ISBN)

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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.

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.

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.

Erscheinungsdatum	17.10.2019
Reihe/Serie	Unternehmensführung & Controlling
Zusatzinfo	XXI, 301 p. 1 illus.
Verlagsort	Wiesbaden
Sprache	englisch
Maße	148 x 210 mm
Gewicht	549 g
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Rechnungswesen / Bilanzen
Themenwelt	Wirtschaft ► Betriebswirtschaft / Management ► Unternehmensführung / Management
Schlagworte	Contingency Theory • Levers of Control • Management Control Systems • Organizational Performance • Risk-Based Control Systems • risk profile • Risks • Survey • Uncertainty
ISBN-10	3-658-28090-5 / 3658280905
ISBN-13	978-3-658-28090-1 / 9783658280901
Zustand	Neuware