Nudging in Management Accounting

Assessment of the Relevance of Nudging in the Corporate Context

  • Susanne Rauscher
  • Annika Zielke

Part of the BestMasters book series (BEST)

Table of contents

  1. Front Matter
    Pages I-XI
  2. Susanne Rauscher, Annika Zielke
    Pages 1-3
  3. Susanne Rauscher, Annika Zielke
    Pages 5-23
  4. Susanne Rauscher, Annika Zielke
    Pages 25-45
  5. Susanne Rauscher, Annika Zielke
    Pages 47-60
  6. Susanne Rauscher, Annika Zielke
    Pages 61-63
  7. Susanne Rauscher, Annika Zielke
    Pages 65-67
  8. Back Matter
    Pages 69-130

About this book


Susanne Rauscher and Annika Zielke provide an in-depth analysis of the relevance of nudging as a potential solution approach for behavioral issues within the area of management Accounting. It challenges whether learnings from already successful applications of nudging especially in the social and political context can be transferred to the corporate environment of management accounting. This study contributes to the increasing interest in behavioral economics in the corporate context. Its findings have the potential to impact both academic research and practitioners’ work.

• The Concept of Nudging 
• Behavioral Impact in Management Accounting
• Qualitative Study – Status Quo in Management Accounting
• Experiment – Effect of Nudges in Management Accounting
• Critical Reflection of the Approach

Target Groups
• Lecturers, students and practitioners in the field of management accounting, accounting, controlling and behavioral economics

The Authors
Susanne Rauscher completed her Bachelor of Science in Business Administration at the University of Mannheim, Germany.
Annika Zielke completed her Bachelor of Science in Business Administration at the Goethe University of Frankfurt, Germany.

They both obtained their Master of Science in the CEMS International Management Program at the University of Cologne, Germany, and are currently working in the FMCG industry.


Nudging in Practice Nudging Application Behavioral Economics Accounting Behavioral Economics Controlling Nudging Controlling Relevance of Nudging

Authors and affiliations

  • Susanne Rauscher
    • 1
  • Annika Zielke
    • 2
  1. 1.DüsseldorfGermany
  2. 2.Frankfurt am MainGermany

Bibliographic information

  • DOI
  • Copyright Information Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019
  • Publisher Name Springer Gabler, Wiesbaden
  • eBook Packages Economics and Finance
  • Print ISBN 978-3-658-28016-1
  • Online ISBN 978-3-658-28017-8
  • Series Print ISSN 2625-3577
  • Series Online ISSN 2625-3615
  • Buy this book on publisher's site