Industry 5.0 will focus on human-centered digitalization and put people at the center of manufacturing. To achieve this, it is necessary to consider employees throughout the transformation process. For this purpose, a practical approach to human-centered AI integration based on the Design...

Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants' business orientation and extended tasks. Based on data collected from the top...

We use unique high-frequency Government of Uganda and Government of Rwanda tax administration datasets to map the characteristics of 'industries without smokestacks' in East Africa. First, we find firm size appears to be crucial for successful industries without smokestacks in services and...

Der Austritt Großbritanniens aus der EU (Brexit), der 2019 vollzogen werden soll, hat nicht nur Auswirkungen auf die britische Wirtschaft, sondern bringt auch für deutsche Unternehmen zahlreiche Konsequenzen mit sich. Der vorliegende Beitrag untersucht basierend auf den ökonomischen Effekten...

We study Uganda's journey to become a petroleum producer and provide estimates regarding the size and timing of the oil revenues to be expected. At an average US$38 per capita per year over a 33-year period, oil revenue by itself will not be transformational for the Ugandan economy, but it could...

Changing roles of management accountants have been intensively discussed in business practice and academic research. The objective of this empirical study is to gain a deeper understanding of management accountants’ business orientation and extended tasks. Based on data collected from the top...