Tackling Decision-Making Biases and Misreporting in Firms

Beschreibung

This thesis addresses decision-making biases and misreporting in firms.
This thesis addresses decision-making biases and misreporting in firms. I present experimental evidence that firms can avoid escalation of commitment to failing projects by implementing a specific performance evaluation process (“decision ratings”). Furthermore, firms can reduce misreporting by disaggregating budget numbers in the planning system and by imposing an organizational value statement upon managers. Overall, this dissertation contributes to the understanding of behavioral mechanisms that underlie managers’ decision making.

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Dominik Weise
Dominik Weise promovierte bei Prof. Dr. Gunther Friedl am Lehrstuhl für Controlling an der Technischen Universität München.

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Decision-Making Biases Misreporting Management Accounting Escalation of Commitment Participative Budgeting Organizational Value Statement Experimental Study

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