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Stakeholder pressure as a driver of risk management practices in public administrations
Schäfer, Fabienne-Sophie; Hirsch, Bernhard; Nitzl, … - In: Journal of accounting & organizational change : JAOC 18 (2022) 1, pp. 33-56
Persistent link: https://www.econbiz.de/10012797765
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The neglected mediating role of self-efficacy in the goal setting process in local public administrations
Hirsch, Bernhard; Nitzl, Christian; Reemts, Stefan - In: Journal of business economics : JBE 88 (2018) 1, pp. 41-63
Persistent link: https://www.econbiz.de/10011847589
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The influence of the organizational structure, environment, and resource provision on the use of accrual accounting in municipalities
Nitzl, Christian; Hilgers, Dennis; Hirsch, Bernhard; … - In: Schmalenbach business review : sbr 72 (2020) 2, pp. 271-298
Persistent link: https://www.econbiz.de/10012429675
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The influence of organizational structure on value-based management sophistication
Nowotny, Steven; Hirsch, Bernhard; Nitzl, Christian - In: Management accounting research 56 (2022), pp. 1-13
Persistent link: https://www.econbiz.de/10013365458
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The role of agile values in enhancing good governance in public administration during the COVID-19 crisis : an international survey
Tomaževič, Nina; Kovač, Polonca; Ravšelj, Dejan; … - In: Administrative Sciences : open access journal 13 (2023) 12, pp. 1-22
This study aimed to analyse the impact of digitalisation on good governance with respect to selected local public administrations during the COVID-19 lockdown in the spring of 2020. The overriding assumption made is that agile values mediate the relationship between digitalisation and good...
Persistent link: https://www.econbiz.de/10014449937
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The effects of public service motivation, risk propensity and risk perception on defensive decision-making in public administrations
Schäfer, Fabienne-Sophie; Hirsch, Bernhard; Nitzl, … - In: Journal of public budgeting, accounting & financial … 35 (2023) 2, pp. 244-263
Persistent link: https://www.econbiz.de/10014286564
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The effects of public service motivation, risk propensity and risk perception on defensive decision-making in public administrations
Schäfer, Fabienne-Sophie; Hirsch, Bernhard; Nitzl, … - In: Journal of Public Budgeting, Accounting & Financial … 35 (2022) 2, pp. 244-263
Purpose Drawing on the literature on public service motivation, the authors investigate the relationship between public service motivation and defensive decision-making. Further, the authors explore risk propensity and risk perception as potential antecedents of defensive decision-making....
Persistent link: https://www.econbiz.de/10014894988