Part III: Experiment – Effect of Nudges in Accounting
Whereas the analysis of the previous parts already let to the conclusion that nudging is not yet applied consciously in Management Accounting in companies in Germany, several potential issues were identified where nudges are assumed to have a positive impact. Thus, to complete the assessment whether nudging matters in Management Accounting, the last part of the thesis focuses on the third aspect investigating the relevance of nudging, as introduced chapter 1.
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