Truly rational decisions

The next challenge for controlling
  • Utz SchäfferEmail author
  • Jürgen Weber


Controllers have always been focused on data and methods; they represent a number-based approach and analytical thinking. For this reason, ensuring the rationality of management is the objective of controlling (cf. Weber & Schäffer 2014; Gänßlen et al. 2013). In business practice, however, there are numerous barriers to achieving this goal that all stem from human factors: insufficient expertise, opportunistic behavior, emotions, and cognitive biases. In the following, we will examine each of these four barriers in detail.


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Copyright information

© Springer Fachmedien Wiesbaden GmbH, part of Springer Nature 2019

Authors and Affiliations

  1. 1.WHU – Otto Beisheim School of ManagementVallendarGermany

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