Summary It is commonly known that every economy is faced with the problem of unevenly distributed labour demand changes across industries, occupations and regions. In competitive labour markets flexible wages and the mobility of labour would lead to a new equilibrium distribution of wages and...

Zusammenfassung Der Wettkampf auf dem touristischen Markt wird immer härter, sodass Mitarbeiter und besonders deren soft skills zum entscheidenden Faktor für die Gästezufriedenheit werden. Was verlangt dieser Anspruch von den Mitarbeitern, wie gehen diese mit den Anforderungen um und was...

Zusammenfassung Der Beitrag untersucht das Bild der Deutschen vom Gardasee in der Phase der Durchsetzung des Massentourismus in der zweiten Hälfte des 20. Jahrhunderts. Der Gardasee war eine der ersten Auslandsdestinationen und ein wichtiges Scharnier zwischen Bildungs- und Badeurlaub, Alpen-...

Abstract This article shows how the impulses of the transformation process in eastern Germany have spread through the economy and the labour market. The form of transformation has long-term effects on the form of control over the economy; it is managed largely from western firms. This fact has...

Purpose – The purpose of this paper is to illustrate the complexity of accounting for the city, on a specific example of an urban project in Rome. Design/methodology/approach – The paper is based on a study consisting of various accounts of the project, including a photo reportage done by...

Purpose – This article aims to focus on one of the most intriguing issues related to the public sector reforms: the accountability systems. In particular the paper aims to deal with the relationships between accounting‐based reforms, forms of accountability, and people‐changing or...

Purpose – The purpose of this paper is to explore some of the challenges involved in the development of integrated performance measurement systems (PMS). In particular, given the difficulties involved in the development process, and the “inherent incompleteness” of PMS, the authors seek to...

Purpose – Within the interface between power and charity, the purpose of this paper is to enhance an understanding of the role of charities in the administration of poor in local government and to explore how accounting operates in such a context. In this investigation, the paper considers...