Traditionally, management accountants provide managers with reports containing some predefined KPIs and other KPIs requested by the manager. Today, self-service reporting systems (dashboards) allow managers to request their desired KPIs in addition to some predefined KPIs without any involvement...

Purpose: We investigate if and how firms approach debiasing and what determines its success. In particular, we examine if debiasing is effective in reducing cognitive decision biases. We also investigate organizational characteristics that determine the effectiveness of...