publication . Doctoral thesis . 2015

The Accountable Animal: Naturalising the management control problem

Eskenazi, Philip;
Open Access English
  • Published: 02 Jul 2015
  • Publisher: Erasmus Research Institute of Management
markdownabstract__Abstract__ In this dissertation we investigate two themes around the topic of social relations in management control structures. We use developments in neuroscience and eye-tracking to supplement the traditional psychological and economic perspective on management accounting. First, process accountability changes processes of judgement and problem solving. Some mental processes are more difficult to access introspectively than others, and this opacity makes it troublesome to account for them, even if they are useful for making judgements and solving problems. Process accountability drives people away from affective judgements and insight soluti...
free text keywords: Accountability, affective judgement, affect disruption, insight solutions, hemispheric differences, controllers, reporting integrity, mirror neurons, EEG, eye-tracking
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