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The new trend towards flexible work environments has spurred the debate over the effects of remote work on employees’ behavior and has forced greater consideration of how management control systems must be adjusted to meet the needs of the new work environment. While...
This book analyzes the impact of digitization on management accounting in five manufacturing companies. It is one of the first in-depth empirical studies on the intersection of management accounting and digitization. The study suggests that there are two archetypes of...
Conducting an experiment Theresa Herrmann investigates why nonprofessional investors fail to incorporate disclosures on fair value estimates into their investment decision and what causes this exclusion. Differentiating between different types of disclosures and the...
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