Heuristic Reasoning in Management Accounting Jr 5Energy and Momentum Transfer57

5Energy and Momentum Transfer57

den Mitarbeiter zum Mitunternehmer zu entwickeln und ökonomische und humane Zielsetzungen gleich zu gewichten

Tagungsbericht

pendant longtemps

Qualitätsmanagement nach DIN EN ISO 9000 ff

Heuristic Reasoning in Management Accounting Jr 5Energy and Momentum Transfer57Heuristics 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