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This study aims to shed some light on destination image formation by exploring whether image is altered as a result of tourists’ experience intensity with a destination.

A visitor experience intensity index was developed based on the amount of events and attractions visitors have already attended/visited or were planning to attend/visit during their stay. The data were collected using self-administered questionnaires and the total sample consisted of 400 tourists in Linz, Austria. Principal component analysis, multivariate analysis of variance and discriminant analysis were applied to analyse the data.

The findings indicate that the higher the experience intensity score, the more favourable the cognitive and affective evaluations of destination image, indicating that tourists’ experiences are central in the formation of the in situ image.

The “level of psychological involvement” with the destination should be considered by future studies, as this paper focussed on level of experience intensity.

This paper supports the effective and innovative solutions for place marketing and branding of tourist destinations such as promoting experiences that further enhance destination image. The study also assists places with bad reputation or negative image, like the selected case study (Linz, Austria), in repositioning themselves as attractive experience providers.

The paper’s originality lies in applying “mere exposure theory” in tourism and using an innovative way of measuring tourists’ experience through an intensity index. The study addresses a significant, but still neglected image determinant, that of experience intensity, contributing to a better understanding of the in situ destination image formation process.

The purpose of this paper is to enhance accessibility of graphical information in particular for blind and visually handicapped people.

Prototype development based on an intense analysis of the state of the art and potential technologies with later on heuristic analysis of different approaches to enrich graphical information for better accessibility.

A novel approach to enhance accessibility named “Intention Tree” for enhancing accessibility. It allows integrating descriptive and navigation information into standard Scalable Vector Graphics and also mechanisms to analyse and aggregate data.

The approach promises interesting new tools for better accessing and navigating graphical information with potential not only for blind and visually handicapped people.

Design prototype for further development.

Potential for better social inclusion and participation.

This paper presents a novel and new approach for enhanced accessibility and usability and a new technique for authoring graphical information.

The purpose of this paper is to present and discuss the methodological approach and the results of the investigation of greenhouse gas emission abatement costs in Upper Austria.

The assessment covers the quantification of marginal abatement costs (MACs) of greenhouse gas (GHG) emissions and the emission reduction potentials of various energy efficiency and fuel switch measures with a special emphasis on the heat, electricity and transport sectors in Upper Austria during the period from 2010 to 2030.

The expert‐based assessment in Upper Austria shows negative abatement costs for 19 of 56 evaluated strategies. While these measures are very efficient from an economic point of view, the remaining 37 measures are associated with higher costs. The evaluation reveals a significant reduction potential of 5.2 million tons CO₂e (which represent 21 per cent) of the current GHG emissions in Upper Austria for the examined period.

MACs are generally limited to a certain time frame. Furthermore, the expert‐based approach is based on several assumptions and neglects behavioural and learning aspects.

This contribution uses a multi‐criteria approach that reveals the economic efficiency and the ecological effectiveness of the considered strategies/technologies with regard to greenhouse gas emission reductions, the improvement of the overall energy efficiency, and the competitiveness of a fuel switch towards renewable energy sources. Drawing upon the findings of this study, policy recommendations can be elaborated and the necessary improvements of the regulative framework can be implemented.

Literature shows that a strong link between sustainability control systems and sustainability management (SM) fosters sustainability development (SD) and compliance with regulatory requirements and stakeholder expectations. Research on the integration of SM and its control mechanisms in corporate business remains scarce. This study aims to focus on Sustainability Management Control Systems (S)MCS applied in Electric Utility Companies (EUC), which experience close scrutiny by its stakeholders in as much as they play an important role in climate change agendas.

The methodological approach includes in-depth expert interviews within seven Austrian EUC followed by qualitative content analysis. This study builds on “MCS as a package” by Malmi and Brown (2008). Institutional logics (IL) are used for the theoretical approach.

Results show that several IL are involved in implementing strategic SMCS in EUC. Managers cope by integrating emerging hybrid logics, selectively coupled SMCS and making sense by building a communication bridge between the strategic and operative levels to create awareness.

Results show that managers in EUC have to acquire a new hybrid logic for SD. This implies the use of informal controls and a strong focus on administrative and cultural controls as the main control mechanisms for SM.

The paper contributes to MCS research by using the scarcely applied theoretical framework of IL. Findings facilitate a better understanding of the control mechanisms behind SM and the coping strategies of managers in applying SMCS.

What impact did privatization have on employment in Russian industry? Utilizes data collected from a panel of 6,205 civilian manufacturing firms in the Central, Volga, North Caucasus, Northern and Western Siberian regions of Russia to explore in more detail the relationship between changes in ownership and employment in Russian industry between 1992 and 1995. In particular investigates whether change in ownership structure is relatively more important than industry, region, or the competitive position of the firm in explaining variation in the employment response to changing output conditions during the initial stage of Russia’s transition from plan to market.

For aiding computer security experts in their study, log files are a crucial piece of information. Especially the time domain is very important for us because in most cases, timestamps are the only linking points between events caused by attackers, faulty systems or simple errors and their corresponding entries in log files. With the idea of storing and analyzing this log information in graph databases, we need a suitable model to store and connect timestamps and their events. This paper aims to find and evaluate different approaches how to store timestamps in graph databases and their individual benefits and drawbacks.

We analyse three different approaches, how timestamp information can be represented and stored in graph databases. For checking the models, we set up four typical questions that are important for log file analysis and tested them for each of the models. During the evaluation, we used the performance and other properties as metrics, how suitable each of the models is for representing the log files’ timestamp information. In the last part, we try to improve one promising looking model.

We come to the conclusion, that the simplest model with the least graph database-specific concepts in use is also the one yielding the simplest and fastest queries.

Limitations to this research are that only one graph database was studied and also improvements to the query engine might change future results.

In the study, we addressed the issue of storing timestamps in graph databases in a meaningful, practical and efficient way. The results can be used as a pattern for similar scenarios and applications.

The purpose of this paper is to examine which stakeholder values are created by a well-performing network-structured university-industry collaboration (UIC). These results should provide initial conclusions for the design of UICs with the aim to overcome critical barriers to effective technology transfer.

The research is designed as a comprehensive single case study and follows a qualitative approach in order to obtain a deep understanding of the various stakeholder values created by Austrian Center of Competence in Mechatronics (ACCM), a unique, well-performing UIC-network.

The results show that on the one hand ACCM provides stakeholder values that are largely common for UICs or networks (access to resources and industry problems, funding, know-how dialogue, solution of practical problems, etc.). On the other hand ACCM offers very special values which are often realized in UICs to a low degree only. The study indicates that by the special construct of ACCM, with its deep value added chain, the common problem of converting basic research results into industrial solutions can be managed.

The research shows that the ACCM construct of a network-structured UIC has many benefits for the stakeholders and offers a new way to overcome critical barriers to effective technology transfer.

Given the absence of fundamental work in this area, the study is significant both academically as well as practically in terms of effective technology transfer in network-structured UICs and their values for various stakeholders.

Although the number of women working in management accounting has increased, the percentage of female executives in this area remains low. Previous studies examining the underrepresentation of women in accounting leadership positions have analyzed factors that hinder women from reaching these positions. The purpose of this paper, by contrast, is to identify factors that support the advancement of those female executives who have reached a leadership position. Further, this paper highlights the self-reported obstacles and difficulties faced by respondents in reaching their current positions.

Semi-structured interviews were conducted face-to-face with ten female executives in the management accounting departments of Austrian firms. The interview transcripts were analyzed by using the general inductive approach.

The results of the study show that most women classified their social skills and professional expertise as the key factors leading to their successful advancement; however, they also highlighted that ambition and luck played important roles. The authors found that support from both life partners and superiors was essential for these women in reaching their current positions and in handling difficulties when in a leadership position. Further difficulties include working time, work-life balance and motherhood.

As the findings are based on interviews conducted with female Austrian executives in large (more than 250 employees) manufacturing- or service-sector firms, they are not readily generalizable.

This study identifies factors that may help prospective female management accounting executives reach leadership positions. Furthermore, less senior female management accountants may learn from this paper that women who have already reached leadership positions in management accounting may have had to cope with problems similar to those that younger and less senior female management accountants currently experience.

This paper is among the first to address gender in the field of management accounting.

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.