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Due to globalization and digitalization, the world of work is undergoing comprehensive change. These trends are challenging management accounting (MA) and pressuring individuals and organizations to change. The literature postulates a replacement of traditional organizational careers by “new” career models characterized by dynamism and flexibility. However, the state of the art on careers in MA lacks empirical evidence and has disparate research interests.

In this study, the authors investigate the status quo of careers in MA, key influencing factors and assumed change in such careers. To do so, the authors conducted a quantitative empirical study, based primarily on the careers of 83 graduates of a department offering a MA major at a German-speaking university. Nine qualitative empirical interviews supplement the quantitative findings.

The authors’ findings indicate that while MA careers are changing, the characteristics of the profession are continuing to concur with the traditional organizational understanding of careers. Accumulated professional experience is the key factor to achieving a management position although management accountants tend to become more dynamic in terms of career paths and career understanding. Thus, employment in various functional areas opens new career paths in MA.

The methodology of analysing quantitative and empirical cross-sectional data and the resulting final sample size is too small to guarantee robust statistical inference. Moreover, further interviews would lead to greater data saturation.

The study sheds light on the under-researched question of how careers in MA proceed and develop. This could be of interest for practitioners working with management accountants such as personnel consultants.

This study contributes to the field through its comprehensive consideration of careers in MA in this changed context, thus providing new insights for academia and business practice.

The purpose of this paper is to explore the scope for action of local human resource managers, who are employed in foreign subsidiaries of multinational companies (MNCs), for implementing training activities. These managers are situated in relationships to headquarters and the local environment. Related to this is the question whether MNCs contribute to the local skill base by implementing training activities or whether they exploit the existing skill formation system.

This study focusses on German subsidiaries of MNCs with headquarters in the USA and the UK, France, China and Japan. The study is based on 107 expert interviews with subsidiary managers and representatives of local stakeholder organisations, such as educational organisations, chambers, economic promotion agencies and governmental bodies in Germany.

The study reveals that headquarters introduce general schemes for training. In addition to these MNC-internal trainings, local managers use their information advantage over headquarters to implement dual training activities.

The training activities of subsidiaries are dependent on the institutional settings of the host country.

Albeit dual training activities are laborious and tie the local managers down for the medium and long term, the future need of the subsidiary for adequately skilled workforce prompts local managers’ engagement in implementing dual training activities.

Subsidiaries contribute to the local skill base and do not act in a free-rider position, at least in the German variety of capitalism.

The study deepens insights on distanced relations within and how subsidiaries generate scope for action by using this kind of relationships.

The potential applications of information and communication technologies in the workplace are wide-ranging and, especially since the COVID-19 pandemic, have increasingly found their way into the field of electronic performance monitoring (EPM) of employees. This study aims to examine the influence of EPM on individual performance considering the aspects of privacy invasion, organizational trust and individual stress within an organization. Thus, important insights are generated for academia as well as business.

A theoretical framework was developed which conceptualizes perceived EPM as independent variable and individual performance as dependent variable. Moreover, the framework conceptualizes three mediator variables (privacy invasion, organizational trust and individual stress). Based on a large-scale survey (N = 1,119), nine hypotheses were tested that were derived from the developed framework.

The results indicate that perception of EPM significantly increases privacy invasion, reduces organizational trust, increases individual stress and ultimately reduces individual performance. Moreover, it was found that privacy invasion reduces organizational trust and that this lowered trust increases individual stress. Altogether, these findings suggest that the use of EPM by employers may be associated with significant negative consequences.

This research enriches the literature on digital transformation, as well as human–machine interaction, by adopting a multidimensional theoretical and empirical perspective regarding EPM in the workplace context, in which the influence of EPM perceptions on individual performance is examined under the influence of different aspects (privacy invasion, organizational trust and individual stress) not currently considered in this combination in the literature.

This paper aims to identify specific challenges and opportunities when crafting literature reviews of qualitative accounting research. In addition, it offers potential remedies to frequent challenges when conducting such reviews.

This piece is based on recent methodological advice on conducting literature reviews and my own experience when conducting and publishing reviews that primarily cover qualitative accounting research.

The author chart three typical advantages and three typical use cases of literature reviews of qualitative accounting research, as well as the typical process steps and outputs of such reviews. Along with these process steps, The author identifies three overarching specific challenges when conducting such reviews and discusses potential remedies. Overall, this paper suggests that literature reviews of qualitative accounting research feature idiosyncratic challenges but offer specific opportunities at the same time.

To the best of the authors’ knowledge, this paper is among the first to offer advice on the specific challenges and opportunities when conducting literature reviews of qualitative accounting research.

Digital technologies, and the affordances they provide, can shape institutional processes in significant ways. In the last decade, social media and other digital platforms have redefined civic engagement by enabling new ways of connecting, collaborating, and mobilizing. In this article, we examine how technological affordances can both enable and hinder institutional processes through visibilization – which we define as the enactment of technological features to foreground and give voice to particular perspectives and discourses while silencing others. We study such dynamics by examining #SchauHin, an activist campaign initiated in Germany to shine a spotlight on experiences of daily racism. Our findings show how actors and counter-actors differentially leveraged the technological features of two digital platforms to shape the campaign. Our study has implications for understanding the role of digital technologies in institutional processes as well as the interplay between affordances and visibility in efforts to deinstitutionalize discriminatory practices and institutions.

Although essential to social welfare, unpaid domestic and care work is an increasingly scarce resource in modern societies. Despite the growing need, many households refrain from outsourcing their domestic chores to the market. Simultaneously, the household service sector is mostly characterised by low-qualification, informal jobs lacking quality and professional standards. Drawing on transaction cost theory, the present study aims to examine how trust problems deriving from the quality and professionalisation of domestic services can be overcome by also exploring the role of state subsidies in this context.

A factorial survey experiment in Germany (N = 4024) causally explores the effect of state-subsidised service vouchers, quality signals and professionalisation on preferences and willingness-to-pay for domestic services. The data were analysed using multilevel modelling techniques.

Hypotheses are mostly confirmed: strong quality signals help overcome trust problems, thus facilitating the demand for household services. Further, service vouchers can generate better pay for domestic workers while simultaneously reducing the costs for households.

The relevance of professionalisation and quality of service as important determinants of domestic service demand is revealed. However, the experimental survey design involves hypothetical scenarios.

The analysis offers insights into how to stimulate demand for household services and increase formal employment in a sector currently largely characterised by informal arrangements. It further shows how social policies can help secure quality and foster professionalisation by shifting paid domestic work from the informal to the formal economy.

Laser sintering of polyamide lattice-based lightweight fairing components for subsequent racetrack testing requires a high quality and a reliable design. Hence, the purpose of this study was to develop a design methodology for such additively manufactured prototypes, considering efficient generation and structural simulation of boundary conformal non-periodic lattices, optimization of production parameters as well as experimental validation.

Multi-curved, sandwich structure-based demonstrators were designed, simulated and experimentally tested with boundary conformal lattice cells. The demonstrator’s non-periodic lattice cells were simplified by forward homogenization processes. To represent the stiffness of the top and bottom face sheet, constant isotropic and mapped transversely isotropic simulation approaches were compared. The dimensional accuracy of lattice cells and demonstrators were measured with a gauge caliper and a three-dimensional scanning system. The optimized process parameters for lattice structures were transferred onto a large volume laser sintering system. The stiffness of each finite element analysis was verified by an experimental test setup including a digital image correlation system.

The stiffness prediction of the mapped was superior to the constant approach and underestimated the test results with −6.5%. Using a full scale fairing the applicability of the development process was successfully demonstrated.

The design approach elaborated in this research covers aspects from efficient geometry generation over structural simulation to experimental testing of produced parts. This methodology is not only relevant in the context of motor sports but is transferrable for all additively manufactured large scale components featuring a complex lattice sub-structure and is, therefore, relevant across industries.

This study aims to investigate the suitability of a multi-step prototyping strategy for producing pneumatic rotary vane actuators (RVAs) for the development of lightweight robots and actuation systems.

RVAs typically have cast aluminum housings and injection-molded seals that consist of hard thermoplastic cores and soft elastomeric overmolds. Using a combination of additive manufacturing (AM), computer numerical control (CNC) machining and elastomer molding, a conventionally manufactured standard RVA was replicated. The standard housing design was modified, and polymeric replicas were obtained by selective laser sintering (SLS) or PolyJet (PJ) printing and subsequent CNC milling. Using laser-sintered molds, actuator seals were replicated by overmolding laser-sintered polyamide cores with silicone (SIL) and polyurethane (PU) elastomers. The replica RVAs were subjected to a series of leakage, friction and durability experiments.

The AM-based prototyping strategy described is suitable for producing functional and reliable RVAs for research and product development. In a representative durability experiment, the RVAs in this study endured between 40,000 and 1,000,000 load cycles. Frictional torques were around 0.5 Nm, which is 10% of the theoretical torque at 6 bar and comparable to that of the standard RVA. Models and parameters are provided for describing the velocity-dependent frictional torque. Leakage experiments at 10,000 load cycles and 6 bar differential pressure showed that PJ housings exhibit lower leakage values (6.8 L/min) than laser-sintered housings (15.2 L/min), and PU seals exhibit lower values (8.0 l/min) than SIL seals (14.0 L/min). Combining PU seals with PJ housings led to an initial leakage of 0.4 L/min, which increased to only 1.2 L/min after 10,000 load cycles. Overall, the PU material used was more difficult to process but also more abrasion- and tear-resistant than the SIL elastomer.

More work is needed to understand individual cause–effect relationships between specific design features and system behavior.

To date, pneumatic RVAs have been manufactured by large-scale production technologies. The absence of suitable prototyping strategies has limited the available range to fixed sizes and has thus complicated the use of RVAs in research and product development. This paper proves that functional pneumatic RVAs can be produced by using more accessible manufacturing technologies and provides the tools for prototyping of application-specific RVAs.

An overview of the current use of handwritten text recognition (HTR) on archival manuscript material, as provided by the EU H2020 funded Transkribus platform. It explains HTR, demonstrates Transkribus, gives examples of use cases, highlights the affect HTR may have on scholarship, and evidences this turning point of the advanced use of digitised heritage content. The paper aims to discuss these issues.

This paper adopts a case study approach, using the development and delivery of the one openly available HTR platform for manuscript material.

Transkribus has demonstrated that HTR is now a useable technology that can be employed in conjunction with mass digitisation to generate accurate transcripts of archival material. Use cases are demonstrated, and a cooperative model is suggested as a way to ensure sustainability and scaling of the platform. However, funding and resourcing issues are identified.

The paper presents results from projects: further user studies could be undertaken involving interviews, surveys, etc.

Only HTR provided via Transkribus is covered: however, this is the only publicly available platform for HTR on individual collections of historical documents at time of writing and it represents the current state-of-the-art in this field.

The increased access to information contained within historical texts has the potential to be transformational for both institutions and individuals.

This is the first published overview of how HTR is used by a wide archival studies community, reporting and showcasing current application of handwriting technology in the cultural heritage sector.

Sexual harassment and violence are taboo topics at German universities. Accordingly, there is a large gap in research on the prevalence and functioning of sexual harassment and assault in higher education as well as on social, cultural, and organizational conditions that foster and reproduce gender-based violence at universities. Previous research and our own data suggest that there is a perception among students, faculty and staff that normalizes, trivializes, and even legitimizes the problem. Based on a quantitative survey with students on the prevalence of sexual harassment and violence as well as the results of our analysis of how German universities deal with the issue, we relate this perception to the organizational structures of the higher-education system and discuss historically evolved hierarchies and androcentric structures as well as their reformulation in the wake of neoliberalization as causal for the tabooing and hiding of sexual harassment at German universities.