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Implikationen der Cognitive Load Theory für das Controlling

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  • Lingnau, Volker
  • Steinmann, Jan-Christoph
  • Koffler, Ulrich
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    Abstract

    Sobald Manager Problemlösungsprozesse wiederholt anwenden, ist mit individuellen Lernvorgängen zu rechnen. Für das Controlling resultiert daraus die Aufgabe, Manager bei diesen Lernvorgängen zu unterstützen. Allerdings existieren hierzu innerhalb des Cognitive (Management) Accounting Research bisher kaum Forschungsarbeiten. Im Besonderen ist davon auszugehen, dass Lerntheorien der Psychologie wertvolle Einsichten in individuelle Lernprozesse ermöglichen. Der vorliegende Beitrag greift dieses Defizit auf, indem herausgearbeitet wird, welchen Beitrag die Cognitive Load Theory [CLT] zum Verständnis individueller Lernvorgänge im Management-Controlling-Kontext leisten kann. Aufbauend auf einer Vielzahl von im Rahmen der CLT diskutierten Effekten zeigt sich, dass die Theorie Potenzial bietet, individuelle Lernvorgänge beim Manager zur Erlangung eines controllingspezifischen Mindestwissens zu unterstützen. In diesen Kontext werden aktuelle Ergebnisse aus der Controllingforschung vor dem Hintergrund der CLT beleuchtet. --

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    Bibliographic Info

    Paper provided by Technische Universität Kaiserslautern, Lehrstuhl für Unternehmensrechnung und Controlling in its series Beiträge zur Controlling-Forschung with number 22.

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    Date of creation: 2013
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    Handle: RePEc:zbw:tukbcf:22

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    Web page: http://www.controlling-forschung.de/
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