Interest in qualitative research has increased in recent years regarding its relevance for developing the field of strategy and Human Resource Management further. Strategy and management research includes numerous examples of high quality studies using qualitative methods that have contributed...

Im Rahmen eines Forschungsprojektes zur Reform einer öffentlichen Verwaltung thematisiert der Beitrag die Übertragung personalwirtschaftlicher Praktiken des privaten Sektors auf öffentliche Verwaltungen. Ausgehend von dem Ansatz eines New Public Management implizieren die Annahmen des...

<title>Abstract</title> In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual...