Purpose – The focus is the interplay of cognitive capabilities (mathematical understanding and heuristic problem solving) and learning from feedback. Furthermore, the authors analyze the role of individual factors in designing appropriate feedback systems for complex decision-making...

An environmental cost accounting system is a flow‐ and decision‐oriented extension of traditional cost accounting systems. It is based on cause‐and‐effect analysis which helps to assign the costs of environmental impacts correctly to their perpetrators. This article attempts to...