Algorithmen-Aversion im Controlling

Forecasts are an essential element of controlling in supporting management decisions. Although algorithms are more accurate in forecasting than forecasters, they are often not used. In research literature, this aversion to algorithms is described as a robust phenomenon, but there is a lack of understanding of how pronounced it is in the daily work environment of forecasters. Therefore, this book examines how the work environment of forecasters affects algorithm aversion. For this purpose, these four particularly relevant variables of the work environment are considered: time pressure, ‘do your best’ goals, decision rights for input information processed by the algorithm and relative performance information.