Overview
- Publication in the field of management accounting and control
Part of the book series: Unternehmensführung & Controlling (UFC)
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Table of contents (6 chapters)
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Front Matter
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Back Matter
Keywords
About this book
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.
Authors and Affiliations
About the author
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.
Bibliographic Information
Book Title: Risk Profile Contingent Analysis of Management Control Systems
Book Subtitle: Evidence from the Mechanical Engineering Industry
Authors: Peter Göstl
Series Title: Unternehmensführung & Controlling
DOI: https://doi.org/10.1007/978-3-658-28091-8
Publisher: Springer Gabler Wiesbaden
eBook Packages: Business and Management, Business and Management (R0)
Copyright Information: Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2020
Hardcover ISBN: 978-3-658-28090-1Published: 15 October 2019
Softcover ISBN: 978-3-658-28093-2Published: 16 October 2020
eBook ISBN: 978-3-658-28091-8Published: 01 October 2019
Series ISSN: 2628-5339
Series E-ISSN: 2628-5347
Edition Number: 1
Number of Pages: XXI, 301
Number of Illustrations: 1 b/w illustrations
Topics: Business Strategy/Leadership, Risk Management, Financial Accounting