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Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten

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  • Marko Reimer
  • Mathias Orth

Abstract

There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest that the lectured manage- ment accounting conception determines to what extent behavioral issues are discussed in management accounting classes. Furthermore, the results indicate a growing relevance of psychological and sociological knowledge for management accounting education in the future. Copyright Springer-Verlag 2008

Suggested Citation

  • Marko Reimer & Mathias Orth, 2008. "Die Bedeutung verhaltensorientierter Aspekte in der Controllingausbildung an deutschen Universitäten," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 19(2), pages 185-205, August.
    • Handle: RePEc:spr:metrik:v:19:y:2008:i:2:p:185-205
    DOI: 10.1007/s00187-008-0049-0
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    References listed on IDEAS

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    1. Albrecht Becker & Martin Messner, 2005. "After the scandals: A German-speaking perspective on management accounting research and education," European Accounting Review, Taylor & Francis Journals, vol. 14(2), pages 417-427.
    2. Henk van den Brink & Kees Kokke & Ivo de Loo & Peter Nederlof & Bernard Verstegen, 2003. "Teaching management accounting in a competencies-based fashion," Accounting Education, Taylor & Francis Journals, vol. 12(3), pages 245-259.
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