(Unternehmensführung & Controlling) 1st ed. 2020 Edition
by Peter Göstl (Author)
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.
