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Rationalittsdefizite im Handeln von Controllern

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Springer Nature
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GTIN
9783834999580
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Versteht man Controlling als Rationalittssicherung der Fhrung, hat es die Funktion, potentielle Rationalittsdefizite im Handeln von Managern aufgrund eigeninteressierten Handelns und kognitiver Begrenzungen zu identifizieren und zu lindern. Wesentliche Trger dieser Funktion sind Controller. Anne Paefgen untersucht folgende Fragestellung: Muss nicht auch fr Controller die Annahme gelten, eigenntzig zu handeln und kognitiv begrenzt zu sein? Wer aber sichert dann die Rationalitt der Controller selbst oder anders formuliert wer kontrolliert den Kontrolleur? Aus verhaltenswissenschaftlicher Perspektive analysiert die Autorin potentielle Rationalittsdefizite im Handeln von Controllern und fhrt diese auf ihre mglichen Ursachen zurck. Aus den so gewonnenen Erkenntnissen leitet sie reaktive und proaktive Manahmen zur Sicherung der Rationalitt von Controllern ab.

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