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Debiasing and Behavioral Accounting

Today, accounting is not only about providing investors or executive decision-makers with financial information for decision-making an an instrumental basis. An essential issue is also, in what manner critical information is provided to decision-makers in order to avoid biased decision-making or unwarranted behaviors.

  • Ohlert, Christine R./Weißenberger, Barbara E. (2015): Beating the base-rate fallacy: an experimental approach on the effectiveness of different information presentation formats. In: Journal of Management Control, Vol. 26, Heft 1, S. 51–80 (DOI:10.1007/s00187-015-0205-2).
  • Weißenberger, Barbara E./Göbel, Sebastian/Kleine, Christian (2011): Wertorientierte Steuerung in der Krise? In: Controlling, 23. Jg. (2011), Heft 1, S. 4-10.
  • Weißenberger, Barbara E./Hirsch, Bernhard (2013): Auch Irrationales kann rational sein, in: Frankfurter Allgemeine Zeitung, Rubrik „Der Betriebswirt“, Nr. 65, 18. März 2013, S. 18.
  • Sieber, Tom/Weißenberger, Barbara E. (2010): Corporate Piggybank. In: Controller Magazin, 35. Jg. (2010), Heft 4, S. 12-16.
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