Die Optimierung der Entscheidungsqualität im Controlling: Berücksichtigung verhaltenswissenschaftlicher Erkenntnisse
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Bachelorarbeit aus dem Jahr 2019 im Fachbereich BWL - Controlling, Note: 1,7, Hochschule Pforzheim, Sprache: Deutsch, Abstract: Ziel der vorliegenden Bachelorthesis ist die nähere Beleuchtung der Verhaltensorientierung im Controlling vor einem theoretischen sowie praktischen Hintergrund. Dabei liegt ein besonderes Augenmerk auf der Schaffung von Bewusstsein und Sensibilität für die negativen Auswirkungen von Entscheidungsphänomenen. Es sollen Lösungsvorschläge aufgezeigt werden, um in Zukunft Fehlentscheidungen zumindest weitestgehend zu vermeiden. Hierbei ist es besonders wichtig, die Fähigkeiten und Kompetenzen der Controller weiterzuentwickeln, um sich den neuen Herausforderungen auf sowohl verhaltensorientierter als auch fachlicher Ebene zu stellen. Das Verhaltensorientierte Controlling oder Behavioral Controlling ist eine noch junge Disziplin der betriebswirtschaftlichen Controllingforschung. Im Zentrum dieser Forschung stehen zunächst die Controller selbst sowie auch die Verantwortlichen des Managements, welche durch den Controller im Rahmen der betrieblichen Steuerung unterstützt und überwacht werden. Eine der wesentlichen Hauptaufgaben eines Controllers besteht in der Versorgung des Managements mit entscheidungsrelevanten Informationen. Das Controlling wird von Zahlen und Fakten dominiert, weshalb es von au en betrachtet oft als sehr technisch wahrgenommen wird. In den meisten Lehrbüchern werden Controller als analytisch, rational und nutzenorientiert dargestellt.
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