Dr. Patrick George Gerling

Summary Academic Record

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Doctoral Thesis

Technical University of Kaiserslautern, Kaiserslautern, Germany (January 2007)

Degree:        “Dr. rer. pol.” (equivalent to Ph. D.) (graduated with first class honors)

Title:           "Management Accounting and Cognition – Impacts of bounded rationality on the problem solving of managers”

                    Summary:        
The task of managers on all levels consists of making decisions.  Like all human beings, managers have cognitive restraints and therefore cannot decide rational in all situations (bounded rationality).  When confronted with complex problems, they are not able to process all relevant information and they cannot be experts in all relevant fields.  Above that, cognitive biases can influence judgments negatively.  Taking this into account, the thesis does not base on unrealistic assumptions of how managers should decide (as a homo oeconomicus), but on how managers in reality do decide.  In e.g. using debiasing techniques and organizational learning the thesis uses a unique approach to combine up-to-date research from the fields of cognitive psychology and management accounting in order to design management accounting tools which help managers improve their decisions. 

Link to Publication

Supervisor:
                    Prof. Dr. Volker Lingnau

Chair of Management Accounting and Control
Technical University Kaiserslautern    
Erwin-Schrödinger-Straße
67663 Kaiserslautern
GERMANY

 

Telephone:  (+49)-631-205-3423
www.controlling-lehrstuhl.de


Direct Link to:     Top of Page      Doctoral Thesis        Selected Publications        Teaching Record


Selected Publications

Books

Refereed Articles


Direct Link to:     Top of Page      Doctoral Thesis        Selected Publications        Teaching Record


Teaching Record


Lectures

 

Exercise Courses

 

Seminars

 

Supervised Master Theses


Direct Link to:     Top of Page      Doctoral Thesis        Selected Publications        Teaching Record