TY  - BOOK
AU  - Göstl,Peter
ED  - SpringerLink (Online service)
TI  - Risk Profile Contingent Analysis of Management Control Systems: Evidence from the Mechanical Engineering Industry 
T2  - Unternehmensführung & Controlling
SN  - 9783658280918
AV  - HD28-70 
U1  - 658.4092 
PY  - 2020///
CY  - Wiesbaden
PB  - Springer Fachmedien Wiesbaden, Imprint: Springer Gabler
KW  - Leadership
KW  - Risk management
KW  - Accounting
KW  - Business Strategy/Leadership
KW  - Risk Management
KW  - Financial Accounting
N1  - 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
N2  - 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. Contents 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 Target Groups Scholars and students of business administration, strategy and managerial accounting, management science, and risk management Specialists and executive staff in the field of business leadership, management control, strategic management, and risk-based enterprise management 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
UR  - https://s443-doi-org.br.lsproxy.net/10.1007/978-3-658-28091-8
ER  -