Information sharing and sabotage



Peter Letmathe



+49 241 80 96164


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Management Accounting is usually associated with the financial governance of companies. Its main task is providing information in order to help making decisions by determining and analyzing key figures.

But this is only one facet of Management Accounting. Besides the financial aspect, behavioural scientific issues are really important. This includes motivating employees to become top performers as well as decision makers, encouraging them to act in the interest of the company and increasing theif efficiency.

With the help of experiments one can gain an insight of how people make decisions and how they can be motivated. At the Chair of Management Accounting there are several interesting research projects concerning these topics. For these experiments, we collaborate with AIXperimant, an experimental lab for economic research at the RWTH. These experiments mainly investigate how people learn and work together in a company, how information is passed on, when sabotage happens, how important the company culture is and which decisions are made in complex situations.

We welcome anyone who wants to contribute to our research projects. That might be by writing papers and thesis or by being a subject in the experimental lab.