Part II: Qualitative Study – Status quo in Accounting

Abstract

Contributing to the goal of this thesis, the qualitative study is conducted to investigate the relevance of nudging in Management Accounting from the practical perspective. Thereby, the focus of the interview is laid on the aspects (1) and (2) to investigate the relevance of nudging, while (3) is only of subordinate interest here, as introduced in chapter 1. Thus, the qualitative study aims to examine issues in the area of Management Accounting which are based on human irrationality caused by biases and heuristics and, therefore, provides a potential basis for the application of nudges.