书目名称 | Risk Profile Contingent Analysis of Management Control Systems |
副标题 | Evidence from the Me |
编辑 | Peter Göstl |
视频video | |
概述 | Publication in the field of management accounting and control |
丛书名称 | Unternehmensführung & Controlling |
图书封面 |  |
描述 | .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.. |
出版日期 | Book 2020 |
关键词 | Management Control Systems; Uncertainty; Risks; Risk Profile; Levers of Control; Risk-Based Control Syste |
版次 | 1 |
doi | https://doi.org/10.1007/978-3-658-28091-8 |
isbn_softcover | 978-3-658-28093-2 |
isbn_ebook | 978-3-658-28091-8Series ISSN 2628-5339 Series E-ISSN 2628-5347 |
issn_series | 2628-5339 |
copyright | Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2020 |