There is an increasing attention to behavioral aspects in management accounting research. In a survey professors teaching management accounting at German universities were asked about the recognition of behavioral aspects in education today and the expected future development. Findings suggest...

Traditionally, management accounting has been regarded as a monodisciplinary field of study that mainly focuses on calculating costs and prices. Today, it is seen that the field encompasses an ever-increasing number of knowledge domains including, for example, economics, sociology, psychology,...

Changes in the function of the management accountant and in the economic environment, particularly the shift of economic activity away from manufacturing and the internationalisation of education, raise issues of the breadth and diversity of knowledge needs for management accounting. The impact...