Risk Profile Contingent Analysis of Management Control Systems : Evidence from the Mechanical Engineering Industry
2020 ed.
by
Peter Gostl
Book Details
Format
Paperback / Softback
Book Series
Unternehmensfuhrung & Controlling
ISBN-10
365828093X
ISBN-13
9783658280932
Edition
2020 ed.
Publisher
Springer Fachmedien Wiesbaden
Imprint
Springer Gabler
Country of Manufacture
GB
Country of Publication
GB
Publication Date
Oct 16th, 2020
Print length
301 Pages
Ksh 16,200.00
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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.
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.
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