Tobias Polzer
Dados Biográficos
| ID | 4431372 |
|---|---|
| NOME | Tobias Polzer |
| PRENOMES | Tobias |
| SOBRENOME | Polzer |
| ASSINATURA | POLZER T |
| AFILIAÇÕES | WU Vienna, Austria |
| ORCID | 0000-0001-5235-3412 |
| VERIFICADO | Sim |
| TOTAL DE OBRAS | 11 |
| TOTAL DE CITAÇÕES | 11 |
| TOTAL COMO AUTOR | 11 |
| TOTAL COMO EDITOR | 0 |
| PRIMEIRO ANO DE PUBLICAÇÃO | 2020 |
| ANO MAIS RECENTE DE PUBLICAÇÃO | 2026 |
| ÍNDICE H | 2 |
Sustainable digitalization of cities? A spatiotemporal perspective on digital humanism
Local governments, and here especially large cities, are the epicentres of the twin transition of sustainability and digitalization, as these challenges particularly manifest in the urban context. Emphasizing their interdependent character, the nascent scholarly theme of ‘digital sustainability’ suggests that innovative digital technologies help governments address sustainability issues. Digitalization and sustainability can reinforce each other …
Attempts at making public sector accrual accounting and reporting useful and useable
Using the accounting process framework, we illustrate the varied attempts preparers have taken with regard to making accrual accounting and reporting (AAR) useful and useable for prospective users. Our longitudinal analysis, spanning the years 2008–2021, centres on the experiences of Organisation for Economic Co-operation and Development (OECD) member countries. The data were gathered from observations and informal conversations at meetings of th…
Unpacking Approaches to Digitalization Strategy
According to existing strategic management literature certain sets of alignments between the content and key elements of strategy enhance organizational performance. While local governments are increasingly adopting strategic approaches to manage digitalization, research that examines such alignments in strategy for digital change is scarce. To introduce such a relational perspective, we develop a framework for analyzing digitalization strategy. …
A Polyphonic Debate on Social Equity Budgeting
This paper is polyphonic (i.e., a debate involving multiple perspectives) and highlights emerging interdisciplinary thoughts on past, current, and future social equity budgeting (SEB). We present a vision for the field and emphasize the potential impact of this paper. We hope to enliven debates regarding context, underpinning philosophies, and methods, thus fostering a greater theoretical and practical reconsideration of SEB. The impact of this p…
Mind the board!’
Globally, the corporatisation of local public services has gained substantive momentum over the past decades. However, there is a research gap concerning the functioning of governance bodies, particularly boards, in municipally owned corporations as hybrid organisations. In this study, analysing German municipally owned corporations, we investigate the relationship between supervisory board efficacy, as attributed by chief executive officers, and…
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries
Purpose The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design/methodology/approach An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total…
Gender budgeting in public financial management
Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or Sou…
“What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research
Purpose In a recent paper that was published in Journal of Public Budgeting, Accounting and Financial Management , Modell (2021) takes stock of the institutional research on performance measurement and management (PMM) in the public sector and proposes a number of avenues for further inquiry in the area. The aim of this comment is to contextualise some of his observations against the backdrop of current developments in (new) institutional theory.…
The role of Post-New Public Management in shaping innovation
This article examines how the Post-New Public Management administrative model adopted by a teaching hospital in Portugal shapes innovation processes. We find that innovation is a multi-level organizational phenomenon that relies substantially on the interplay of three factors: (1) trust-based professional autonomy at the individual level; (2) an intra-organizational collaborative approach in innovation (re)design at the team level; and (3) staff …
Hybrid coordination of city organisations
Under far-reaching reforms, many cities have delegated core tasks previously delivered by their administrations to independent organisations that they formally own, e.g. municipal companies, or supervise, e.g. municipal trust funds. The coordination of these (as we call them) ‘domestic’ city organisations has proven challenging. Extant literature argues that such coordination is achieved through a mix of various hierarchical, market and network m…
Reflections on the Austrian Covid-19 budgetary emergency measures and their potential to reconfigure the public financial management system
Purpose Crises constitute stress tests for public sectors, with public financial management (PFM) systems having to respond to emergency needs. In this study, the authors analyze (1) what elements of the Austrian PFM system have been affected by the COVID-19 pandemic and (2) what mechanisms have been applied to close identified gaps in the PFM system and to ensure alignment with budget principles. The authors then reflect on these PFM measures. D…
Hybrid coordination of city organisations
Under far-reaching reforms, many cities have delegated core tasks previously delivered by their administrations to independent organisations that they formally own, e.g. municipal companies, or supervise, e.g. municipal trust funds. The coordination of these (as we call them) ‘domestic’ city organisations has proven challenging. Extant literature argues that such coordination is achieved through a mix of various hierarchical, market and network m…
Unpacking Approaches to Digitalization Strategy
According to existing strategic management literature certain sets of alignments between the content and key elements of strategy enhance organizational performance. While local governments are increasingly adopting strategic approaches to manage digitalization, research that examines such alignments in strategy for digital change is scarce. To introduce such a relational perspective, we develop a framework for analyzing digitalization strategy. …
Reflections on the Austrian Covid-19 budgetary emergency measures and their potential to reconfigure the public financial management system
Purpose Crises constitute stress tests for public sectors, with public financial management (PFM) systems having to respond to emergency needs. In this study, the authors analyze (1) what elements of the Austrian PFM system have been affected by the COVID-19 pandemic and (2) what mechanisms have been applied to close identified gaps in the PFM system and to ensure alignment with budget principles. The authors then reflect on these PFM measures. D…
Hybrid coordination of city organisations
Under far-reaching reforms, many cities have delegated core tasks previously delivered by their administrations to independent organisations that they formally own, e.g. municipal companies, or supervise, e.g. municipal trust funds. The coordination of these (as we call them) ‘domestic’ city organisations has proven challenging. Extant literature argues that such coordination is achieved through a mix of various hierarchical, market and network m…
“What is going on in the ‘big tent’?” Current developments in (new) institutional theory and performance measurement and management research
Purpose In a recent paper that was published in Journal of Public Budgeting, Accounting and Financial Management , Modell (2021) takes stock of the institutional research on performance measurement and management (PMM) in the public sector and proposes a number of avenues for further inquiry in the area. The aim of this comment is to contextualise some of his observations against the backdrop of current developments in (new) institutional theory.…
The role of Post-New Public Management in shaping innovation
This article examines how the Post-New Public Management administrative model adopted by a teaching hospital in Portugal shapes innovation processes. We find that innovation is a multi-level organizational phenomenon that relies substantially on the interplay of three factors: (1) trust-based professional autonomy at the individual level; (2) an intra-organizational collaborative approach in innovation (re)design at the team level; and (3) staff …
Adoption of the International Public Sector Accounting Standards in emerging economies and low-income countries
Purpose The aim of the study is to review the extant literature on International Public Sector Accounting Standards (IPSAS) adoption in emerging economies (EEs) and low-income countries (LICs) (“what do we know?”), and to propose an agenda for future research (“what do we need to know?”). Design/methodology/approach An analytical framework that builds on diffusion theory is developed. The authors follow the “PRISMA Flow Diagram” to reduce a total…
Gender budgeting in public financial management
Gender budgeting calls for including a gender perspective at all levels of governmental budgetary processes. While the literature on gender budgeting is interdisciplinary and covers a wide geographical range, it remains fragmented. This study uses a literature review to examine the current discourse on gender budgeting and to elicit avenues for future research. Our review shows that studies focus either on emerging economies, such as India or Sou…
A Polyphonic Debate on Social Equity Budgeting
This paper is polyphonic (i.e., a debate involving multiple perspectives) and highlights emerging interdisciplinary thoughts on past, current, and future social equity budgeting (SEB). We present a vision for the field and emphasize the potential impact of this paper. We hope to enliven debates regarding context, underpinning philosophies, and methods, thus fostering a greater theoretical and practical reconsideration of SEB. The impact of this p…
Mind the board!’
Globally, the corporatisation of local public services has gained substantive momentum over the past decades. However, there is a research gap concerning the functioning of governance bodies, particularly boards, in municipally owned corporations as hybrid organisations. In this study, analysing German municipally owned corporations, we investigate the relationship between supervisory board efficacy, as attributed by chief executive officers, and…
Attempts at making public sector accrual accounting and reporting useful and useable
Using the accounting process framework, we illustrate the varied attempts preparers have taken with regard to making accrual accounting and reporting (AAR) useful and useable for prospective users. Our longitudinal analysis, spanning the years 2008–2021, centres on the experiences of Organisation for Economic Co-operation and Development (OECD) member countries. The data were gathered from observations and informal conversations at meetings of th…
Unpacking Approaches to Digitalization Strategy
According to existing strategic management literature certain sets of alignments between the content and key elements of strategy enhance organizational performance. While local governments are increasingly adopting strategic approaches to manage digitalization, research that examines such alignments in strategy for digital change is scarce. To introduce such a relational perspective, we develop a framework for analyzing digitalization strategy. …
Sustainable digitalization of cities? A spatiotemporal perspective on digital humanism
Local governments, and here especially large cities, are the epicentres of the twin transition of sustainability and digitalization, as these challenges particularly manifest in the urban context. Emphasizing their interdependent character, the nascent scholarly theme of ‘digital sustainability’ suggests that innovative digital technologies help governments address sustainability issues. Digitalization and sustainability can reinforce each other …
Business (9 obras) · Political science (7 obras) · Public Policy and Administration Research (7 obras) · Economics (6 obras) · Accounting (5 obras) · Accounting and Organizational Management (4 obras) · Computer Science (4 obras) · Economy (4 obras) · Public relations (4 obras) · Public sector (4 obras)