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020 _a3658280913
024 7 _a10.1007/978-3-658-28091-8
_2doi
040 _aMiAaPQ
_beng
_erda
_epn
_cUEV
_dMiAaPQ
050 _aHD61
_b.G67 2020 EB
082 0 4 _a658.4092
_223
100 1 _aGöstl, Peter,
_eauthor
245 1 0 _aRisk profile contingent analysis of management control systems :
_bevidence from the mechanical engineering industry
_cPeter Göstl ; with a preface by Walter S. A. Schwaiger
250 _a1st ed. 2020
264 1 _aWiesbaden, Germany
_bSpringer Gabler
_c[2020]
300 _a1 online resource (XXI, 301 p. 1 illus.)
336 _atext
_btxt [
_2rdacontent]
337 _acomputer
_bc [
_2rdamedia]
338 _aonline resource
_bcr [
_2rdacarrier]
490 1 _aGabler Edition Wissenschaft., Unternehmensführung & Controlling
505 0 _aDesign 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
520 _aThis 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 firms 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
650 0 _aRisk management
655 4 _aElectronic books
700 1 _aSchwaiger, Walter S. A.,
_ewriter of foreword
776 _z3-658-28090-5
856 4 0 _uhttps://go.openathens.net/redirector/universidadeuropea.es?url=http://doi.org/10.1007/978-3-658-28091-8
_zAcceso a este recurso digital (usuarios Universidad Europea de Valencia)
942 _2lcc
_cLE
998 _db