Risk Profile Contingent Analysis of Management Control Systems

Evidence from the Mechanical Engineering Industry

  • Peter Göstl

Part of the Unternehmensführung & Controlling book series (UFC)

Table of contents

  1. Front Matter
    Pages I-XXI
  2. Peter Göstl
    Pages 1-9
  3. Peter Göstl
    Pages 11-100
  4. Peter Göstl
    Pages 101-128
  5. Peter Göstl
    Pages 129-187
  6. Peter Göstl
    Pages 189-256
  7. Peter Göstl
    Pages 257-262
  8. Back Matter
    Pages 263-301

About this book


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.


  • 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.


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

Authors and affiliations

  • Peter Göstl
    • 1
  1. 1.ViennaAustria

Bibliographic information

Industry Sectors
Chemical Manufacturing
Consumer Packaged Goods
Materials & Steel
Finance, Business & Banking