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Heuristic Reasoning in Management Accounting Jr 3Anhängen von dauerhaften Teams an

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3Anhängen von dauerhaften Teams an die Hierarchie am Beispiel von teilautonomen Arbeitsgruppen14

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Tagungsbericht

den Mitarbeiter zum Mitunternehmer zu entwickeln und ökonomische und humane Zielsetzungen gleich zu gewichten

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Heuristic Reasoning in Management Accounting Jr 3Anhängen von dauerhaften Teams anHeuristics are short cuts and deliberately ignore information, for instance through examining fewer cues or integrating less information. However, this collides with a view on management accountants and controllers as rational agents which seems to suggest that all available information should be considered. As their role as information supplier is often accompanied with the task to assist managers in their judgment and decision making, they have huge

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