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Heuristic Reasoning in Management Accounting
Heuristics are short-cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge influence on these processes. Therefore, it is of high relevance to know if, how, and which heuristics management accountants and controllers use. Furthermore, we need to know which individual and situational factors influence their usage of he...
Management Control Systems and Cross-Cultural Research
A fundamental challenge that management faces in the twenty-first century is how to exercise adequate control, i. e. how to guide and direct the behaviour of their subordinates. With increasing globalisation firms witness a cross-cultural impact too. Of particular interest is the question of whether to use the standardized form of control similar to the home base of firms or whether to adapt their control practices to the local specificities. Given the meagre state of the literature in management control with a cross-cultural emphasis, this study addresses a real world problem, namely the question whether management control practices are configured similarly or differently across cultures. R...
Heuristics as Effort Reduction Mechanisms in Management Accounting - Some Evidence on Process Characteristics and Pre-Conditions
The objective of this paper is to provide a fresh look at use of heuristics in management accounting from a process-oriented perspective. In experimental study 1 participants facing an accounting decision mostly ignored advice to decide rationally (e.g. in the sense of strictly following the instructions of the equal weights rule) and instead used heuristics in an ostensibly rational decision task. A detailed process analysis of these heuristics is provided through a verbal protocol analysis in study 2, which showed the typically involved phased strategy. Accountability, as introduced in study 3, is however one external factor that is strongly linked with the use of available cues and departing from (at least reported) non-compensatory rules. Overall, it is suggested that participants facing a management accounting task may not always act according to the laws of (economic) rationality, but under certain circumstances, their decision making can be seen as an adaptive strategy to cope with a complex and uncertain environment. A theoretical framework of this sort of heuristic reasoning in management accounting is suggested, together with possibilities of future research.
Concepts of Rationality in Management Research
This paper sketches important concepts of rationality. It concentrates on bounded rationality and provides descriptions of the heuristics and bias program and of the fast and frugal heuristics program by Gerd Gigerenzer and colleagues (Gigerenzer, 2002; Gigerenzer, Todd, & the ABC Research Group, 1999; Todd & Gigerenzer, 2000). One objective is to link the underlying concept of ecological rationality in judgment and decision making with the field of management research. This area has been mostly dominated with ideas of the heuristics and biases program coined by Daniel Kahneman and Amos Tversky (2000), with an emphasis of irrationality and lapses of peoples judgments and decisions. After an overview of the historic development in this debate on rationality, this paper presents a sketch of the fast and frugal heuristic program as well as short impressions from two management disciplines in order to illustrate the fruitfulness. The paper concludes with the description of dual process models as a potentially unifying approach of both programs and their promising research potential.
The Political Economy of Electricity
Providing critical insights that will interest readers ranging from economists to environmentalists, policymakers, and politicians, this book analyzes the economics and technology trends involved in the dilemma of decarbonization and addresses why aggressive policy is required in a capitalist political economy to create a sea change away from fossil fuels. The environmental damage across the globe is a result of the success of capitalist industrialism—250 years of carbon pollution resulting from consumption of fossil fuels to drive the economy and the worldwide aspiration to ever-increasing levels of economic development. But capitalism has also produced the tools to solve the problems it ...
Behavioral Aspects and Decision-Making Research in Accounting
This paper provides a sketch of the most important milestones of behavioral accounting in general and judgment and decision-making (JDM) research in accounting in particular, over the last six decades. In order to understand JDM research in accounting it is important to know how “behavioral” aspects were introduced into the accounting community. Thus, this integrative literature review, combined with a citation analysis of the current research streams, analyses the last six decades of behavioral accounting research. This paper offers a compact description of how theories and methodologies from social sciences, in particular from the field of psychology, were implemented into accounting r...
Rudolf Steiner
This is the first full-scale biography of Rudolf Steiner written in English.
Nachhaltigkeitsorientierte Anreizsysteme
Die vorliegende Arbeit verfolgt zunächst das Ziel, einen Beitrag in Bezug auf die Gestaltungsoptionen nachhaltigkeitsorientierter Anreizsysteme zu leisten. Aus konzeptioneller Sicht hält die wissenschaftliche Literatur bisher nicht nur wenige, sondern zudem heterogene Ansätze bereit, wie das Thema Nachhaltigkeit in unternehmerische Anreizsysteme zu integrieren ist. Insbesondere fehlt in der wissenschaftlichen Literatur eine systematische Auseinandersetzung zu möglichen Optionen für die nachhaltigkeitsorientierte Gestaltung von Anreizsystemen. Vor diesem Hintergrund wird ein umfassender konzeptioneller Überblick entwickelt, wie das Konzept der Nachhaltigkeit mit Anreizsystemen zusammeng...
