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Close inspection reveals subtle differences in managerial style and culture within Austria, Germany and Switzerland. Foreign management development (MD) practitioners are more likely to be impressed by the management and cultural similarities within the German‐speaking nations, especially when contrasted with the North American model. While many of the MD techniques used in the German‐speaking areas will be familiar to North American practitioners, not all foreign MD techniques are directly applicable to management in the German‐speaking region. Nonetheless, these countries face familiar challenges in developing managers into the twenty‐first century. These countries need managers who can cope with rapid change, manage innovation and new technologies, develop their human resource and management skills, face globalisation, deal with information technology, as well as manage teams and external workforces. Many of these areas offer opportunities for foreign MD practitioners. Promoting intercultural development could be a strong argument for exposing German‐nation managers to foreign MDPs

This paper aims to study the internationalisation of management accounting research in the German-speaking countries and to analyse whether researchers from these countries rely on their intellectual heritage or adapt to the conventions prevailing in the international community.

This paper provides a research taxonomy of 273 papers published by management accounting researchers from the German-speaking countries between 2005 and 2018 in domestic and international journals with regard to topics, settings, methods, data origins and theories of these papers. The study also systematically compares these publications with the publications by international scholars as synthesised in selected prior bibliometric studies.

The findings suggest that German-speaking researchers increasingly adapt to the conventions prevailing in the international management accounting literature. Indicative of this development is the crowding out of traditional core areas of German-speaking management accounting such as cost accounting by management control topics. The study also finds that German-speaking researchers increasingly rely on the research methods and theories prevailing internationally.

The paper documents considerable changes in the publications of management accounting researchers from the German-speaking countries. These changes raise the question how other national research communities internationalise and whether these processes lead to a greater homogenisation of international management accounting research, which might impair the advancement of management accounting knowledge.

This paper provides first empirical evidence on how management accounting research conducted in the German-speaking countries has changed in the course of the internationalisation of the research community and builds an important basis for future research in other geographic settings.

This study aims to present a brief overview of developments in management accounting research and practice in German-speaking countries, locate the contributions of this special issue in historical trajectories and provide an outlook of expected future developments in this area.

This study reviews the literature and draws a critically reflective approach.

A century after Schmalenbach, Germanic management and cost accounting have significantly changed, even though the roots of the cost accounting tradition of the late 19th and early 20th centuries are still visible in practice and teaching, which is true for both organisational practice and research. In both cases, an encroachment of the global on the local can be seen but, paradoxically, as Hopwood (1999) noted, the seemingly globally standardised accounting systems allow for local idiosyncrasies to specifically stand out. The anchoring of management accounting in financial accounting, the country-specific ownership and financing models, the importance of capital and labour markets (e.g. strong codetermination) for companies, regulations on corporate governance and the determination of the tax base are examples of institutions that can shape the behaviour of management and, thus, also idiosyncrasies of management accounting in a country.

The contributions of this special issue provide insight into developments in management accounting research and practice in German-speaking countries and, thus, enhance our understanding of the different historical trajectories and traditions in management accounting. The papers by Weber and Wiegmann and by Gisch et al. demonstrate how specific idiosyncratic practices and understandings of management accounting in German-speaking countries mediate global influences on management accounting in private- and public-sector organisations. The papers by Endenich et al. and by Kreilkamp et al. show that the influence of international developments in management accounting research has become stronger in German-speaking management accounting academia.

Nurse leaders are challenged by ethical issues in today’s complex health-care settings. The purpose of this study was to describe and analyze key elements of moral distress identified by nurse leaders from health-care systems in the USA, Germany, Austria and Switzerland. The aim was to develop an understanding of distressing ethical issues nurse leaders face in the USA and three German-speaking European countries.

This descriptive cross-sectional study surveyed a convenience sample of nurse leaders in the USA, Germany, Austria and Switzerland. The voluntary, anonymous survey also included qualitative questions and was distributed using the Qualtrics® platform. A thematic analysis of the qualitative data in each country was carried out and a comparative analysis identified similarities and differences between the groups of nurse leaders comparing the US data to that from three German-speaking European countries.

The survey was completed by 316 nurse leaders: Germany, Austria, and Switzerland (n = 225) and the USA (n = 91). Similar themes identified as causing all nurse leaders moral distress included a lack of individual and organizational integrity, hierarchical and interprofessional issues, lack of nursing professionalism, patient care/patient safety concerns, finances negatively impacting care and issues around social justice. Within these six themes, there were also differences between the USA and the three German-speaking European countries.

Understanding the experiences associated with distressing ethical situations can allow nurse leaders and organizations to focus on solutions and develop resilience to reduce moral distress in the USA and three German-speaking European countries.

This study aims to study different native languages as proxy for cultural differences in travel behaviour in multilingual Switzerland. Differences in travel behaviour between tourists from different nations (implying different cultural backgrounds) have been investigated in several studies. However, most studies do not reveal the potential confounding effects associated with cross-nation studies, such as differences in the economic, legal/regulatory or subcultural contexts of their residents. This exploratory study tries to overcome this gap by investigating differences in travel behaviour between language groups within one country: Switzerland. By holding potential confounding effects constant, our results reveal differences in travel behaviour associated with language, including travel motivation, choice of destination, choice of type of accommodation, duration of trip and travel expenses.

The study is based on data from one of the most comprehensive outbound travel behaviour survey: Travel Market Switzerland.

By holding potential confounding effects constant, our results reveal differences in travel behaviour associated with language, including choice of destination, choice of type of accommodation, duration of trip and travel expenses.

Differences in travel behaviour between tourists from different nations (implying different cultural backgrounds) have been investigated in several studies. However, most studies do not reveal the potential confounding effects associated with cross-nation studies, such as differences in the economic, legal/regulatory or subcultural contexts of their residents. This exploratory study tries to overcome this gap.

This chapter aims to familiarize the reader with some of the important aspects of tourism geography in the German-speaking countries. It starts with a primarily historical-genetic perspective on tourism development and the theoretical traditions associated with them. The second section describes the structure of the discipline, with a focus on the institutionalization of the field in the universities including their research specialization. The chapter maintains that tourism geography plays a marginal role compared with other subdisciplines of geography, though this is reflected primarily in its institutionalization and less so in the research undertaken. The last section deals with the current challenges and future prospects in German-speaking geographies of tourism from a problem-centered perspective.

This paper aims to represent a unique and original piece of research on full professors in global hospitality and tourism academia. Aimed at revisiting academic leadership, this study identifies its components and gains insight into the so far understudied dimensions of diversity in academic contexts worldwide.

This study examines the careers of senior researchers (R3 and R4, according to European Commission) in hospitality and tourism, with special attention given to diversity. Based on quantitative methodology and a standardised online search, it uses individual-level data to give insights into dimensions of academic leadership. Full professors from the UK, the USA, German-speaking countries (Germany, Austria and Switzerland) and the Asia-Pacific region (Australia, New Zealand, China, Malaysia, Singapore and South Korea) build the sample.

Academic leadership in hospitality and tourism academia is not yet fully tied to cooperation with industry, as predicted by the “Triple Helix” model. Currently, the majority of the intellectual component constitutes academic leadership, outweighing administrative and innovative angles. Gender, age and ethnic diversity are underrepresented. While some regions can be considered sealed to ethnic diversity, others are more open and attract international scholars.

Rooted in interdisciplinary explanations, this study is the first of its kind to consider various diversity dimensions of academic leadership from a global perspective. It not only enriches the notion of academic leadership but also provides several practical implications and suggestions for further research.

The purpose of this study is to explore the impact of the Covid-19 crisis at the level of individual information behavior among citizens from the German-speaking countries, Austria, Germany and Switzerland.

An online survey was conducted among 308 participants gathered through convenience sampling in April and May 2020, focusing on how citizens changed their mix and usage intensity of information sources and according to which criteria they chose them during the Covid-19 crisis. A Wilcoxon signed-rank test was used for testing central tendencies. Effect sizes were considered to support the interpretation.

The results show first that the Covid-19 crisis has led to an increased demand for reliable information. This goes alongside a significant increased use of public broadcasting, newspapers and information provided by public organizations. Second, the majority (84%) of the participants reported being satisfied with the information supply during the Covid-19 crisis. Participants who were less satisfied with the information supply used reliable sources significantly less frequently, specifically public television, national newspapers and information provided by public organizations. Third, the amount of Covid-19-related information led some participants to a feeling of information overload, which resulted in a reduction of information seeking and media use.

This paper is one of the first to analyze changes of information behavior patterns of individuals during crises in the current information environment, considering the diversity of resources used by individuals.

This paper aims to explore the effect of corruption in the Eastern European legal system as it implicates German-speaking jurisdictions in cases of international cooperation, especially pertaining to white-collar crimes and mutual legal assistance. This field report considers how during the course of the career of a prosecutor, corruption comes into play and creates a culture which prevents the execution of justice in the native country and in collaboration with the European Union. The invocation of compulsory measures in criminal case proceedings is examined carefully.

The first author is an internationally active lawyer and provides an insight referring to the personal experience of Eastern European prosecutors and the wider impression he has gained of the system in which they operate. This is enforced by his teaching at the International Anti-Corruption Academy in Vienna, where he trains public prosecutors from Eastern Europe and through this collaboration, learns of their experience in the system. The impressions gained from real life are supported by an extensive understanding of the literature, often showing that a key problem is the lack of open discussion on the matter.

German-speaking countries cannot make international proceedings dependent on the findings from Eastern European prosecutor offices. Although there are highly qualified prosecutors at work, there is a systemic corruption evident which threatens the reliability of investigative results. Corruption is evident from the inception of a prosecutor’s career to the most senior positions, showing that bribes account for an adverse selection of prosecutors.

This is a report based on first-hand sources. It elucidates the existing literature with testimony of the current culture and its tangible influence. The implications for international proceedings are paralleled with the history of possible corruption in a prosecutor’s career, the juxtaposition of which depicts a striking reality. Above all, the cyclical nature of corruption in the legal system is highlighted.

Describes the development of the Austrian university system 1875‐1914. German influence was detrimental to Austrian universities′ hopes for improving standards, higher status and autonomy. German scholarship was linked with German nationalism – increasing conflict between German‐speaking and non‐Germanspeaking institutions in Austria. German scholarship commanded high respect and German universities attracted professors away. University expansion created a market for professors and the Austrian universities were at a disadvantage.