Lab experiments on management control and CSR

Management accounting encompasses the process of preparing, interpreting and communicating performance information to management. Management accounting techniques are an important part of management control, which aims to motivate employees to act in line with the strategy of the organization. These techniques thus fulfill two important roles: motivating and monitoring employees in the organization (decision influencing) and providing the necessary information for decision making (decision facilitation). In addition to economic objectives, social and societal objectives are also of great importance in organizations. Moser & Martin (2012) call for more (experimental) accounting research in this area. In this project, two major research questions within this domain will be investigated. How do management control processes and CSR activities of the organization, on the one hand, and CSR goals, on the other hand, interact in steering employee behavior in terms of effort, performance, decision making and misreporting.