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Theory Development and Hypotheses

  • Peter GöstlEmail author
Chapter
  • 37 Downloads
Part of the Unternehmensführung & Controlling book series (UFC)

Abstract

Drawing on the theoretical and empirical findings of contingency-based research in management accounting and control outlined above, this chapter presents further conceptual developments and testable propositions in order to design a framework for examining the interrelationship between MCS design and use, risk profile, and organizational performance. Although the ubiquitous nature of uncertainty has been given insufficient attention in MCS research (Otley & Soin, 2014), the notion that different sources and degrees of controllability of risk types demand different control models in organizations for these risks to be managed effectively (Mikes & Kaplan, 2014; see also Göstl & Schwaiger, 2016) has recently been pursued. Hence, this study hypothesizes that the choice of MCS design und use reflects the firms’ risk profile, and that firms that choose MCS design and use better suited to their risk profile perform better than others.

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Copyright information

© Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2020

Authors and Affiliations

  1. 1.ViennaAustria

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