Risk Profile Contingent Analysis of Management Control Systems
Evidence from the Mechanical Engineering Industry
Authors: Göstl, Peter
Free Preview- Publication in the field of management accounting and control
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- About this book
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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.
- About the authors
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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.
- Table of contents (6 chapters)
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Introduction
Pages 1-9
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Literature Review
Pages 11-100
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Theory Development and Hypotheses
Pages 101-128
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Methods
Pages 129-187
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Results
Pages 189-256
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Table of contents (6 chapters)
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Bibliographic Information
- Bibliographic Information
-
- Book Title
- Risk Profile Contingent Analysis of Management Control Systems
- Book Subtitle
- Evidence from the Mechanical Engineering Industry
- Authors
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- Peter Göstl
- Series Title
- Unternehmensführung & Controlling
- Copyright
- 2020
- Publisher
- Gabler Verlag
- Copyright Holder
- Springer Fachmedien Wiesbaden GmbH, part of Springer Nature
- eBook ISBN
- 978-3-658-28091-8
- DOI
- 10.1007/978-3-658-28091-8
- Hardcover ISBN
- 978-3-658-28090-1
- Softcover ISBN
- 978-3-658-28093-2
- Edition Number
- 1
- Number of Pages
- XXI, 301
- Number of Illustrations
- 1 b/w illustrations
- Topics
