Management Reporting und Behavioral Accounting

In the second edition of the Essentials, Andreas Taschner addresses the question of how and to what extent internal reporting generates intended and unintended behavioral effects among stakeholders, and conversely, how it is influenced in its effects by unintended behavior of those involved. The approach of "Behavioral Accounting" is applied to the specific controlling task of internal reporting. The author explains how reports, when considering their direct and indirect effects on the behavior of individual stakeholders, can become an effective tool for corporate management.