Neurocontrolling

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The Neuro Controlling is an interdisciplinary department which aspects of controlling with the findings of Neuroscience linked. Neuroscientific methods are also increasingly being used to investigate controlling-relevant issues. This relatively new research area is a sub-category of neuroeconomics .

Goal setting

The objective within the department is to remove the boundaries between economics and natural sciences and to provide a better explanation of the economically relevant behavior within a company. The factors influencing decision-makers in a company are researched and a realistic illustration of economic behavior is created. This opens up the possibility of deriving implications for controlling and optimizing internal decision-making processes.

Most research projects within neuroeconomics so far belong to the neighboring subcategory neuromarketing , also known synonymously as consumer neuroscience . In neuromarketing research, the central object of investigation is the consumer or buyer of a product. The focus is on researching the complex relationship between various aspects of consumer behavior, in particular the underlying processes within the brain.

In contrast to this, the central object of investigation in neurocontrolling lies in the behavior of decision-makers or agents within a company. These internal decisions and actions primarily have consequences for the company and are generally not decisions that are directly relevant to private life, as is the case with the purchase of consumer goods.

Delimitation and classification

For some time now, controlling research has seen an increasing integration of behavioral aspects from psychology and sociology. In the area of behavioral accounting , the interface between information from accounting and human behavior is examined. For example, the type of transmission and the form of presentation of the decision-supporting information were examined and valuable knowledge gained for the design of internal information systems.

Based on behavioral accounting, neuroscientific methods are integrated in the field of neurocontrolling, making mechanisms and working methods in the brain objectively measurable. In this way, the connections between consciously or unconsciously occurring neuronal processes and the stimuli or situations on which they are based can be linked to the decision-making behavior shown. Up to now this has not been possible with classical survey methods derived from psychology.

literature

  • Farrell, Anne M./Goh, Joshua O./White, Brian J. (2014), The Effect of Performance-Based Incentive Contracts on System 1 and System 2 Processing in Affective Decision Contexts: fMRI and Behavioral Evidence, in: The Accounting Review, Vol. 89, 2014 (6), pp. 1979-2010.
  • Hofmann, Christian / Küpper, Hans-Ullrich (2011), Neurobiology and Business Accounting, in: Journal for Business Research, Special Issue 63/13 (2011), pp. 168–196.
  • Tank, Ann (2014), Neurocontrolling, in: Zeitschrift für Controlling, Volume 26, 2014 (7), pp. 400–402.

Individual evidence

  1. ↑ Tank, Ann (2014), Neurocontrolling, in: Zeitschrift für Controlling, 26th year, 2014 (7), pp. 400–402.
  2. ↑ Schilke, Oliver / Reimann, Martin (2007), Neuroeconomics: Basic Understanding, Methods and Fields of Business Application, in: Journal für Betriebswirtschaft, Vol. 57, 2007 (3–4), pp. 247–262.
  3. ↑ Kenning, Peter (2014), Consumer Neuroscience - A transdisciplinary textbook, Stuttgart.
  4. ↑ Birnberg, Jacob G./Shields, Jeffrey F. (1989), Three Decades of Behavioral Accounting Research: A Search For Order, in:. Behavioral Research Accounting, Vol 1, 1989, pp 23-74.
  5. ↑ Camerer, Colin / Loewenstein, George / Prelec, Drazen (2005), Neuroeconomics: How neuro-science can inform economics, in: Journal of Economic Literature, 2005, pp. 9-64.