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.

Contains Literature Review, Qualitative Interviews & Experiment Design

Autorentext

Susanne Rauscher completed her Bachelor of Science in Business Administration at the University of Mannheim, Germany. Annika Zielke completed her Bachelor of Science in Business Administration at the Goethe University of Frankfurt, Germany. They both obtained their Master of Science in the CEMS International Management Program at the University of Cologne, Germany, and are currently working in the FMCG industry.

Inhalt

The Concept of Nudging.- Behavioral Impact in Management Accounting.- Qualitative Study Status Quo in Management Accounting.- Experiment Effect of Nudges in Management Accounting.- Critical Reflection of the Approach.