Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten

Marko Reimer () and Mathias Orth ()

Metrika: International Journal for Theoretical and Applied Statistics, 2008, vol. 19, issue 2, 185-205

Abstract: There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest that the lectured manage- ment accounting conception determines to what extent behavioral issues are discussed in management accounting classes. Furthermore, the results indicate a growing relevance of psychological and sociological knowledge for management accounting education in the future. Copyright Springer-Verlag 2008

Keywords: Controlling; Controllinglehre; Controllinglehrstühle; Verhaltensorientiertes Controlling; Verhaltensorientierung; Behavioral Management Accounting; Management Accounting; Management Accounting Education; Management Control (search for similar items in EconPapers)
Date: 2008
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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:19:y:2008:i:2:p:185-205

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DOI: 10.1007/s00187-008-0049-0

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