Behavioral Management Accounting

 

Behavioral Management Accounting (Böhm/ Letmathe, V2/Ü2, SS, economics and social competency, in English)

Particularly in the context of increasing decentralization of organizations, behavioral aspects are gaining more and more importance. The focus here is on making use of the knowledge of all employees, the participation of employees in work-sharing processes, and shared decision-making responsibility. The course takes up these aspects and conveys principles for the integration of behavioral science aspects in controlling using approaches for the coordination of individuals and groups, incentive systems, corporate culture (corporate social responsibility), the avoidance of sabotage, the promotion of the transfer of knowledge, and competency management.