Click Here to Download: https://ouo.io/M2NlmM Risk Profile Contingent Analysis of Management Control Systems Evidence from the Mechanical Engineering Industry By: Peter Göstl Publisher: Springer Gabler Print ISBN: 9783658280901, 3658280905 eText ISBN: 9783658280918, 3658280913 Copyright year: 2020 Format: PDF Available from $ 139.00 USD SKU 9783658280918 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.
