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Risk Profile Contingent Analysis of Management Control Systems: Evidence from the Mechanical Engineering Industry (Unternehmensführung & Controlling)

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Management number 233587719 Release Date 2026/06/27 List Price $31.50 Model Number 233587719
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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. Read more

ISBN10 365828093X
ISBN13 978-3658280932
Edition 1st ed. 2020
Language English
Publisher Springer Gabler
Dimensions 5.83 x 0.73 x 8.27 inches
Item Weight 14.4 ounces
Print length 324 pages
Publication date October 16, 2020

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