Risk Profile Contingent Analysis of Management Control Systems: Evidence from the Mechanical Engineering Industry
Peter GöstlThis 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.
კატეგორია:
წელი:
2020
გამოცემა:
1st ed. 2020
გამომცემლობა:
Springer Fachmedien Wiesbaden;Springer Gabler
ენა:
english
ISBN 10:
3658280913
ISBN 13:
9783658280918
სერია:
Unternehmensführung & Controlling
ფაილი:
PDF, 9.65 MB
IPFS:
,
english, 2020
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