Heuristic Reasoning in Management Accounting Jr Kombiniert mit dem FGV (Future

Kombiniert mit dem FGV (Future Growth Value) erschließt sich zudem eine zusätzliche

5Energy and Momentum Transfer57

Christiane KADA

Tagungsbericht

Die personalen Leistungsvoraussetzungen werden zu einem bestimmenden Faktor im Unternehmensgeschehen

Heuristic Reasoning in Management Accounting Jr Kombiniert mit dem FGV (FutureHeuristics 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