Buch

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Übersicht

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Verlag	:	Springer Fachmedien Wiesbaden GmbH
Buchreihe	:	Unternehmensführung & Controlling
Sprache	:	Englisch
Erschienen	:	15. 10. 2019
Seiten	:	301
Einband	:	Gebunden
Höhe	:	210 mm
Breite	:	148 mm
ISBN	:	9783658280901
Sprache	:	Englisch

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Stichworte aus dem enthaltenen Werk

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Stichworte im VLB

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Management Control Systems, Uncertainty, Risks, Risk Profile, Levers of Control, Risk-Based Control Systems, Organizational Performance, Contingency Theory, Survey

Produktinformation

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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.

Leseprobe

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Deine Buchhandlung

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