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...

Organizations are increasingly implementing algorithmic decision aids to advise managerial decision-making. We study managers' motives behind using advice (human and nonhuman), particularly sharing responsibility versus increasing decision accuracy motives. We conduct an online experiment with...

In the course of financial and value for money audits, public sector auditors are facing different types of errors: accounting and economic errors, respectively. This study examines the relations between error culture in public sector audit organizations, auditors' communication of accounting...

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...

Purpose: This study aims to understand how reporting practices act as drivers of change in situations of conflicting institutional logics in a public sector organisation. Design/methodology/approach: The findings are based on a case study of a German federal authority, where management...

This paper analyses the impact of the use of digital communication tools in administrative procedures on the effectiveness of local administrative authorities during the COVID-19 pandemic. It considers COVID-19-driven changes in the legal competence of the institutional unit and administrative...

Purpose – Managers are confronted with increasing information overload and growing pressure for effective and efficient decision making. The visualisation of data represents a way to overcome this dilemma and to improve management decision quality. The purpose of this paper is to transfer...

Purpose Because of the importance of accounting information to a manager’s decision-making process, his/her working relationship with his/her supporting management accountant is used as a paradigm of a superior-subordinate working relationship. This paper aims to analyze the drivers of trust...