Based upon an empirical survey, an hierarchical framework for audit-staff scheduling has been developed which distinguishes between a tactical, a tactical-operational and an operational level. In our paper we investigate the tactical-operational level. A binary optimization model is formulated,...

This paper explores whether investments in information and communication technologies (ICT) and firm-sponsored training programmes are complementary. Three approaches are applied to panel data from German service companies for the time period 1994-98. Results for a system of interrelated factor...

In order to assess the productivity effects of information and communication technologies (ICT), regressions based on cross-sectional firm-level data may yield unreliable results for the commonly employed production function framework. In this paper, various estimation biases and econometric...

This paper analyzes the relationship between investment in information and communication technologies (ICT), non-ICT-investment, labor productivity and workplace reorganization. Firms are assumed to reorganize workplaces if the productivity gains arising from workplace reorganization exceed the...