Our paper is based on the qualitative content analysis (Gläser/Laudel 2010) of expert interviews with IT managers in German speaking countries. Drawing also from organisational development processes we have been carrying out, we analyse how the tension between the service function of IT as...

Purpose: The logistics sector faces a worldwide shortage of skilled personnel. Gamification represents a new approach to attract people's interest by applying game elements in a non-game context. In our study, we develop a theoretical framework to improve the image of the logistics sector using...

The transition from cash to accrual accounting is said to change a government's perception of its budget quite fundamentally. Although an exorbitant number of governments have reformed the mode of accounting at high costs in past years, reliable empirical evidence of consequences on their...

Many governments have replaced traditional cash-based accounting with some form of accrual-based accounting system. However, empirical evidence on the effects of the public accounting system on fiscal policy is scarce. Following rules by the federal states, municipalities in Germany have adopted...