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Nudging in Management Accounting

Assessment of the Relevance of Nudging in the Corporate Context

verfasst von: Susanne Rauscher, Annika Zielke

Verlag: Springer Fachmedien Wiesbaden

Buchreihe : BestMasters

Enthalten in: Springer Professional "Wirtschaft+Technik" , Springer Professional "Wirtschaft"

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Über dieses Buch

Susanne Rauscher and Annika Zielke provide an in-depth analysis of the relevance of nudging as a potential solution approach for behavioral issues within the area of Management Accounting. It challenges whether learnings from already successful applications of nudging especially in the social and political context can be transferred to the corporate environment of management accounting. This study contributes to the increasing interest in behavioral economics in the corporate context. Its findings have the potential to impact both academic research and practitioners’ work.

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Inhaltsverzeichnis

Frontmatter

Chapter 1. Introduction

Abstract

The concept of nudging has changed the way human decision making is perceived. Defined as “… any aspect of the choice architecture that alters people’s behaviour in a predictable way without forbidding any options or significantly changing their economic incentives”, nudging is a measure of behavioural economics, intending to rationalise human decision making. As one of the founding fathers of nudging, Richard H. Thaler supplements the research on behavioural causes for irrational decision making done by Tversky/Kahneman (1974).

Susanne Rauscher, Annika Zielke

Chapter 2. Part I: Literature Overview

Abstract

As introduced above, the concept of nudging is grounded on the recognition that humans are irrational beings. Behavioural insights show how, whenever confronted with making decisions, humans often choose poorly and fail to achieve the best outcome for themselves. In contrast to former believes, humans do not act according to the economic theory of the Homo Economicus as they are exposed to psychological and cognitive biases and heuristics which prevent them from taking fully rational decisions (more information will follow in paragraph 2.1.2).

Susanne Rauscher, Annika Zielke

Chapter 3. Part II: Qualitative Study – Status quo in Accounting

Abstract

Contributing to the goal of this thesis, the qualitative study is conducted to investigate the relevance of nudging in Management Accounting from the practical perspective. Thereby, the focus of the interview is laid on the aspects (1) and (2) to investigate the relevance of nudging, while (3) is only of subordinate interest here, as introduced in chapter 1. Thus, the qualitative study aims to examine issues in the area of Management Accounting which are based on human irrationality caused by biases and heuristics and, therefore, provides a potential basis for the application of nudges.

Susanne Rauscher, Annika Zielke

Chapter 4. Part III: Experiment – Effect of Nudges in Accounting

Abstract

Whereas the analysis of the previous parts already let to the conclusion that nudging is not yet applied consciously in Management Accounting in companies in Germany, several potential issues were identified where nudges are assumed to have a positive impact. Thus, to complete the assessment whether nudging matters in Management Accounting, the last part of the thesis focuses on the third aspect investigating the relevance of nudging, as introduced chapter 1.

Susanne Rauscher, Annika Zielke

Chapter 5. Critical reflection

Abstract

The aim of this thesis is to analyse the relevance of nudging in Management Accounting along three aspects. Reflecting on the chosen research methods and questions asked, in the following it will be analysed whether the approach of this thesis successfully contributes to the set aim. Starting off, it will first be reflected on whether the three aspects of relevance were successfully measured.

Susanne Rauscher, Annika Zielke

Chapter 6. Conclusion

Abstract

The aim of this thesis is to discuss the question: Nudging in Accounting – Does it really matter? To derive an answer to this, relevance is measured in (1) whether issues exist which are caused by irrational decision making of employees (and therefore could be nudged), (2) whether nudging is already applied in these areas, consciously as well as unconsciously and (3) how effective nudging counteracts the employee’s irrationalities. To test these different aspects of relevance, the analysis is conducted in three parts. Firstly, literature is considered, secondly interviews are conducted to generate insights from practitioners in Germany and lastly an experiment is designed to test the possible impact of nudges in Management Accounting.

Susanne Rauscher, Annika Zielke

Backmatter

Titel: Nudging in Management Accounting
verfasst von: Susanne Rauscher
Annika Zielke
Copyright-Jahr: 2019
Verlag: Springer Fachmedien Wiesbaden
Electronic ISBN: 978-3-658-28017-8
Print ISBN: 978-3-658-28016-1
DOI: https://doi.org/10.1007/978-3-658-28017-8

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