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Originalpublikation
Neubert, Max-Frederik: Essays on incentives and behavioral issues in accounting. Hannover : Gottfried Wilhelm Leibniz Universität, Diss., 2019, circa 148 S. DOI: https://doi.org/10.15488/5328
Managerial decision making and control contain various challenges. One aspect that is increasingly becoming the focus of accounting research is the fact that individuals tend to behave differently than predicted by “homo oeconomicus” models. Selected examples of psychological issues and other-regarding preferences influencing managerial decision making and control in the context of accounting are examined in this dissertation.
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