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...

Die Transformation des Controllings hin zu einer Business Partner Organisation erfreut sich wachsender Beliebtheit. In der Literatur erscheinen immer häufiger Publikationen, die den Wandel von einem klassischen Finanzleiter zu einem Business Partner beschreiben. Auch Berater propagieren die...

Establishing the need for the managerial accountant's compass -- Pan-theoretical approach to the managerial accountant's compass -- Concepts and classifications discourse of the managerial accountant's compass -- Importance of information and communication to the managerial accountant's compass...

This paper provides precise figures on the incidence and wage penalties of mismatching in Germany. We use the BIBB/BAuA Employment Survey 2006 to compute two different measures of person-to-job matching. A first measure indicates an educational (mis)match, i.e., whether a worker’s attained...

This paper investigates job characteristics that German training companies could use as a signal to apprentices to lower the quit intentions of apprentices and further to maximize their own probability to cover occurred net costs. Moreover, the results could also be used as policy implications...

Routine-biased technological change (RBTC), whereby routine-task jobs are replaced by machines and overseas labor, shifts demand towards high- and low-skill jobs, resulting in job polarization of the U.S. labor market. We test whether recessions accelerate this process. In doing so we establish...

We investigate the relationship between job complexity and the skills development of adult workers in Europe using the Cedefop European Skills and Jobs Survey (ESJS). The results suggest that challenging workplaces, workplaces in which jobs are designed to include complex tasks, and which place...

When permitted by law, employers sometimes state the preferred age and sex of their employees in job ads. We study this practice using data from one Mexican and three Chinese job boards, showing that it is widely used to request both genders and is especially prevalent in jobs with low skill...

Introduction -- What is supervision? -- Ways of looking, ways of seeing : perspectives on supervision -- Relational needs : the supervision triangle -- Learning in relationship -- Creating effective contracts : empathy and rigour -- Success and safety : the context and ethics of supervision --...

Introduction: are you ready for 2030? -- Qualities of courageous leadership -- What keeps the CEO up at night -- Driving innovation across the enterprise -- Leaders of transformational change -- Elevation and career ascent -- The "eyes and ears" of the enterprise -- Building a robust network of...