We analyse the socialization effects of a university education on decision making in a public-sector context with a Weberian tradition. The results of our vignette study of 331 law and business students and 155 professionals in German public administrations show that business students-in...

Traditionally, public‐sector auditors are concerned with auditing the legality and regularity of government activities (compliance audits). However, such auditors are increasingly expected to conduct “performance audits” and communicate economic errors due to inefficiency, ineffectiveness,...

To explore the effect of business and legal studies on the resolution of trade-offs between efficiency considerations and fairness concerns, we distributed a survey with three decision cases to freshman and senior business and law students. Our results show that business students, in direct...

Purpose: Drawing upon new institutional theory and blame avoidance theory, this paper aims to examine how stakeholder pressure has an impact on the implementation and use of risk management practices in public administrations. Furthermore, this paper investigates whether top management support...

Basierend auf dem integrativen Vertrauensmodell von Mayer et al. (1995) wird die Vertrauensgenese zwischen Manager/innen und den diesen zuarbeitenden Controller/innen untersucht. Besonders Berücksichtigung findet die Frage, ob es bei der Vertrauensgenese zu Unterschieden zwischen Managern und...