Refine
Labor/Institute
- Behavioral Accounting & Finance Lab (15) (remove)
Keywords
- Controlling (4)
- Information Overload (3)
- Künstliche Intelligenz (3)
- Management (3)
- Nachhaltigkeit (3)
- Nachhaltigkeitscontrolling (3)
- Sustainability (3)
- Controllerstudie (2)
- Green Controlling (2)
- Informationsüberlastung (2)
Document Type
- Conference Proceeding (8)
- Article (5)
- Part of a Book (1)
- Working Paper (1)
Reviewed
- ja (4)
This article develops a model showing how information reporters influence information load among decision makers and generate supplier-induced information demand (SID). The intra-corporate information-providing process is an expert market with information asymmetry. I show that information overload occurs as an SID and is the result of informational overconsumption deliberately caused by the supplying reporter. My analysis highlights that the information overload depends on the specificity of information. It also shows that the decision maker may face a hold-up situation in light of switching costs. The more specific the information needed, the higher the threat of information overload. The strategic content of information tempts reporting managers to overload the decision maker for the purpose of increasing their reporting transfer price and to discourage the decision maker from getting the information from another reporting manager. Although the decision maker knows a part of the information demand, information overload involves the cost of using unnecessary inputs, information overload occurs as an SID of information, even if other competing reporting managers exist. My analysis demonstrates that information overload can occur due to uncertainty and opportunism of both the decision maker and reporting managers.
The integration of Artificial Intelligence (AI) into decision-making processes emerges as a pivotal strategy for enhancing organizational performance. The paper delves into the criticality of trust in AI-based Decision Support Systems (DSSs), similar to the trust required for other (Accounting) information systems to integrate them efficiently. We explore the disruptive phenomenon known as "algorithm aversion" - a significant barrier to the trust and acceptance of AI. Although AI recommendations outperform human recommendations in different decision-making fields, there exists a tendency among individuals to underweight AI-based DSSs recommendations relative to those from human decision-makers. This underutilization is attributed to the lack of trust in AI.
We conducted a laboratory experiment designed to investigate the role of AI recommendations in a workplace-related task in the field of financial accounting. The study is twofold: firstly, it examines how AI trust mediates and algorithm aversion adversely impacts decision-making performance, while also considering the moderating role of technical competence. Secondly, it investigates the potential of gamification by using means of Relative Performance Information (RPI) as a strategy to mitigate the effects of algorithm aversion.
Through this experiment, we provide empirical evidence on methods to enhance decision-making performance in the context of AI recommendations. Additionally, we identify and propose counterstrategies to combat algorithm aversion, thereby facilitating the broader adoption and integration of AI-based DSSs in accounting and auditing settings. This study contributes to the accounting and auditing research community by offering insights into how AI can be more effectively incorporated into decision-making processes, addressing both psychological and technical barriers to its acceptance.
Integrating artificial intelligence (AI) into decision-making processes is key to improving organizational performance. However, trust in AI-based decision support systems (DSSs), similar to other information systems, is important for successful integration. A disruptive phenomenon, “algorithm aversion”, can impede AI trust and, thus, acceptance. Although AI recommendations outperform human recommendations in different decision-making fields, individuals underweight recommendations from AI-based DSSs compared to human decision-makers due to a lack of AI trust. We conducted a lab experiment to investigate the role of AI recommendations in workplace-related tasks, first focusing on the mediating effect of AI trust and the negative impact of algorithm aversion on decision-making performance and the moderating effect of technical competence. Second, we analyzed the ability of gamification to reduce this phenomenon. We provide evidence regarding how to enhance decision-making performance when AI recommendations are deployed and identify countermeasures against algorithm aversion to facilitate the adoption of AI-based DSSs.
Die vorliegende Studie untersucht Entwicklungen und Trends im Nachhaltigkeitscontrolling, insbesondere hinsichtlich der strategischen Bedeutung der fünf Stufen der Nachhaltigkeit, des Einflusses von Stakeholdergruppen, Zielsetzungen und Instrumenten anhand von drei Studien des Fachkreis Green Controlling for Responsible Business und gibt Implikationen für die Controlling- und Unternehmenspraxis.
Erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements im Unternehmen
Dieser kompakte Band geht auf zentrale Prinzipien und Konzepte ein, die Unternehmen helfen, ein Nachhaltigkeitsmanagement aufzubauen und weiterzuentwickeln. Darüber hinaus bietet er einen Überblick über die verschiedenen Ansätze und Instrumente des Nachhaltigkeitsmanagements, damit Unternehmen ihre Aktivitäten analysieren, bewerten und verbessern können, um ökologische und soziale Auswirkungen zu reduzieren und langfristige Wertschöpfung zu ermöglichen.
Diese grundlegende Einführung richtet sich an die Führungskräfte in den Unternehmen, die sich mit Fragen des Umwelt- und Nachhaltigkeitsmanagements beschäftigen. Zunächst werden die relevanten normativen und regulativen Anforderungen an das unternehmerische Nachhaltigkeitsmanagement vorgestellt, bevor konkret erste Schritte zur Implementierung eines Nachhaltigkeitsmanagements entwickelt werden. Die beiden letzten Kapitel stellen ein geeignetes Steuerungssystem sowie die Grundlagen der Nachhaltigkeitskommunikation eines Unternehmens vor.
In this article, we contribute to the longstanding debate among economists regarding the question of “nature or nurture” with respect to economics students’ attitudes toward various allocation mechanisms for a scarce resource. While previous research starts the debate by beginning with first-year economics students, we aim to evaluate pre-firstyear individuals, i.e., school pupils. Drawing on the seminal works of Haucap, J., & Just, T. (2010). Not guilty? Another look at the nature and nurture of economics students. European Journal of Law and Economics, 29(2), 239–254 and Frey, B. S., Pommerehne,W.W., & Gygi, B. (1993). Economics indoctrination or selection? Some empirical results. The Journal of Economic Education, 24(3), 271–281, we investigate a sample of pupils ranging from the 5th to the 13th grades to determine whether pupils are “born economists” (nature), develop economic thinking (nurture), or both. We find that young individuals start to think differently in early grades and that their thinking and attitudes are shaped differently throughout their school careers, thereby providing support for the effects of both nature and nurture. Our findings show that school time impacts fairness judgments, particularly regarding price mechanisms. Regarding learning or indoctrination, we find that economics-inclined pupils are positively affected by lessons in economics in school, while pupils who are economics-averse draw completely diametric conclusions from economics lessons, thereby exhibiting increased disapproval of price allocation over the course of these classes and increased approval of the first come, first served and governmental action mechanisms.Moreover, we find strong effects of gender and migration background in this context. This study is the first to elucidate the development of economic thinking in 5th–13th grade pupils. Our results are important for economists, educators,
and researchers because they can serve as a starting point for subsequent investigations in this under-researched field.