Dennis Hilgers's research while affiliated with Johannes Kepler University Linz and other places
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Publications (74)
Government organizations increasingly use crowdsourcing platforms to interact with citizens and integrate their requests in designing and delivering public services. Government usually provides feedback to individual users on whether the request can be considered. Drawing on attribution theory, this study asks how the causal attributions of the gov...
Die Theorieblöcke zu den Fallstudien im Teil „Digitalisierung“ befassen sich mit folgenden Themen: Open Government Data, Entwicklung von E-Government, Arbeitsplatzveränderungen durch die Digitalisierung und Job Crafting sowie Open Government. Der nachfolgende Theorieblock befasst sich mit dem Thema Open Government.
Vier ausgewählte Fälle beleuchten in diesem Teil diverse Facetten der Digitalisierung der öffentlichen Verwaltung. Dieser abschließende vierte Praxisfall zeigt die Möglichkeiten des Open Government zur Steigerung der Bürgerbeteiligung auf der lokalen Ebene auf.
The economic strength of nations worldwide is increasingly dependent on its research systems to sustain innovation and new product and service development. Besides research, education and entrepreneurial innovation are seen as core factors to promote a dynamic and competitive modern economy and nearly all governments in the world pursue research an...
The use of Internet platforms such as open innovation platforms is a quite new strategy in innovation management that marks a rethinking from classical principles of coordination in innovation processes. Instead of relying exclusively on the internal expertise of their own researchers and developers, companies are increasingly integrating external...
‘Open government’ refers to transparent, participative decision-making and platform-based citizen-government collaboration and has emerged as one paradigm at the local government level, in particular. However, substantial disparities exist in open government adoption among municipalities, and the empirical evidence on the determinants of open gover...
The open government paradigm implies public processes are becoming more transparent, public information is available online, and citizens and non‐governmental organizations are encouraged to interact with public administration through new platform‐based forms of participation and collaboration. Though these governmental efforts to open up organizat...
The development of International Public Sector Accounting Standards (IPSASs) aims at harmonizing public sector accounting at an international level. IPSASs are intended to generate more comparable financial information across national boundaries and minimize differences in countries’ generally accepted domestic accounting principles. Despite the va...
Severe fiscal problems, the insufficient comparability of financial information and increasing demands for better accountability require national governments and international organizations to change their current accounting regimes and to move towards a system of standardized accounting practices. As the International Public Sector Accounting Stan...
Despite its benefits, municipalities frequently struggle to take advantage of accrual accounting as a basis for managerial decisions. We assume that the reason for this is that municipalities technically implement accrual accounting but sometimes keep it decoupled from daily decision making. To identify factors that facilitate a more sophisticated...
Citizen engagement is seen as a way to address a range of societal challenges, fiscal constraints, as well as wicked problems, and increasing public participation in political decisions could help to address low levels of trust in politicians and decreasing satisfaction with political parties. This paper examines the perceived impacts of an experim...
In recent years, public sector organizations have increasingly focused on citizen contribution by adopting instruments known from open innovation. By collaborating with the periphery and leveraging external knowledge, government institutions initiate social innovation and stimulate a positive change for society. This article examines the involvemen...
Zusammenfassung
Dieser Artikel liefert Belege dafür, wie eine politische Partei digitale Kommunikationstechnologie nutzt, um ein neues Parteiprogramm gemeinsam mit den Bürgern zu entwickeln. Anhand einer Case Study Analyse wird gezeigt, wie politische Parteien vom digitalen Wandel profitieren und Online Plattformen gezielt für eine bessere Kommunik...
Purpose – Governments all over the world have implemented citizensourcing initiatives to integrate citizens into decision-making processes. A more participative decision-making process is associated with an open government and assumed to benefit public service quality and interactive value creation. The purpose of this
paper is to highlight the out...
In a multiple-step reform process, the city-state of Hamburg introduced a full accruals accounting and budgeting system. Based on a document analysis, this paper describes how the reforms were implemented, who the supporters were, and what the motivation behind their support was. It also analyses what benefits users of financial information have ga...
We present a research model of extra-role behavior, integrating the literature on public service motivation (PSM) with stewardship theory. We propose that the extent to which volunteers perform activities that go beyond role prescription depends on the individual’s PSM. Our research model is further grounded in the notion that a stewardship-oriente...
Public sector organizations increasingly make use of modern technology to interact with citizens. Whereas communication between citizens and public employees was characterized by one-way (e.g., front-desk) or two-way transaction (e.g., e-mail) in previous times, advances in information and communication technology provide new possibilities for citi...
Local governments have increasingly been applying an open and collaborative approach towards public management during the last years. Accordingly, they aim at increasing accessibility by releasing public data and providing participative decision-making arenas. ‘Open government’ has also been implemented in Aus-trian municipalities. This paper takes...
Despite its benefits, municipalities frequently struggle to take advantage of accrual accounting as a basis for managerial decisions. We assume that the reason is that municipalities implement accrual accounting in a symbolic way for legitimacy purposes. To identify factors enhancing a more sophisticated usage of accrual accounting, we examined the...
This study contributes to the understanding of citizen-government interaction in open government arenas by investigating why citizens are willing to participate in citizensourcing platforms. We draw on technology acceptance literature, motivation theory, and the theory of planned behavior to explain individual citizensourcing activity, and quantita...
Die Reform des öffentlichen Haushalts und Rechnungswesens in Deutschland ist auf kommu naler Ebene besonders weit fortgeschritten und legt eine Analyse der Erfahrungen und Einschät zungen der Führungskräfte in den Finanzverwaltungen der Städte und Gemeinden nahe. Die hier vorgestellte Umfrage unter Kämmerern verdeutlicht einerseits die hohe Akzepta...
By using information and communications technologies, public administration encourages external actors to get involved in governmental activities once performed by civil servants. This article seeks to investigate the open innovation phenomenon beyond the entrepreneurial domain in the context of open government. For this purpose, a multiple case st...
For decades the public sector seems incapable to not incur new debt or even save money to overcome the omnipresent stressed financial situation. This grievance is pervasive over several levels of public sector entities including municipalities, the federal states as well as central/national tier. On the local level, bailouts in form of loan repayme...
Der vorliegende Beitrag beschäftigt sich mit einem innovativen Ansatz, Organisations- und Entscheidungsprozesse in einer Gemeinde gegenüber dem Bürger zu öffnen. Am Beispiel eines öffentlichen Ideenwettbewerbes der Stadt Linz wird gezeigt, wie Open Government in der Praxis angewendet wird, welche Bevölkerungsgruppen teilnehmen und mit welchen Motiv...
This paper provides an overview of the main perspectives and themes emerging in research on open innovation (OI). The paper is the result of a collaborative process among several OI scholars – having a common basis in the recurrent Professional Development Workshop on ‘Researching Open Innovation’ at the Annual Meeting of the Academy of Management....
Die Gestaltung offener Innovationsprozesse gilt heute für viele Organisationen als Chance, erfolgreich zu innovieren und die Effektivität (‘fit-to-market’) wie Effizienz (‘time-to-market’ oder ‘cost-to-market’) im Entwicklungsprozess zu erhöhen. Open Innovation bedeutet in diesem Zusammenhang, durch gezielten Einsatz offener Such- und Ausschreibung...
LEARNING OBJECTIVES • Understand what role the main principles of open government (transparency, participation, collaboration) also play on a local level • Show how the city of Linz and its local government realized different open government principles on a local level • Analyse how the city successfully managed to implement the interactive mapping...
The stressed financial situation in the public sector and the continuous aspiration for austerity in western governments and public bodies is omnipresent. As one core element in the New Public Management shift, Germany, like many other countries, has experienced significant reforms in public sector accounting and reporting in the last decade. We an...
This study surveys the increasing research field of performance measurement by making use of a bibliometric literature analysis. We concentrate on two approaches, namely Data Envelopment Analysis (DEA) and Stochastic Frontier Analysis (SFA) as the most important methods to evaluate the efficiency of individual and organizational performance. It is...
Increasing mistrust in the system of public governance and its procedures, decreasing room for maneuver due to public debt, and a low voter turnout all suggest the need for a new direction to be taken in public management. “Open government”, a concept that encompasses transparency, participation, and collaboration, is intended to counter these mana...
Since decades the public sector seems incapable to not incur new debt or even save money to overcome the omnipresent stressed financial situation. This grievance does not only exist on a certain level of public sector administration but is rather pervasive over several levels of public bodies including municipalities, federal states as well as enti...
The emerging digital technologies provide organizations with new opportunities to co-create innovations with their stakeholder, by systematically tapping into external sources of knowledge, creativity, and experience. As digital technologies are also increasingly pervasive in the public sector, virtual citizen co-creation systems also constitute an...
This paper analyzes new ways of citizen participation by adopting methods of Open Innovation in the public sector. We provide a framework to structure these new activities and perform an explanatory analysis on the driving factors behind participation in one so-called “Open Government” initiative. Our study is based on an online idea collaboration...
The new budgeting and accounting regime for the public sector (Doppik), which is based on private sector accounting standards, has been the subject of numerous discussions in research and practice in Germany for the last 20 years. However, those discussions were mostly characterized by assertions, unproven statements and logical arguments. The obje...
Die Zeiten, in denen neue Produkte abgeschottet und geheim in den Forschungslaboren von Unternehmen entwickelt wurden, scheinen immer mehr der Vergangenheit anzugehören. Es setzt sich eine Strategie im Innovationsmanagement privater Firmen durch, die systematisch durch die neuen Kommunikations- und Informationsmöglichkeiten externes Lösungs- und Be...
This paper is concerned with the theoretical deduction and network based analysis of user roles in a public sector online participation project. In this exploratory study we investigate the heterogeneity of community participants, by deducing typical roles, the development over time and possible influences on the overall community building process....
Wie können Erkenntnisse aus der Grundlagenforschung für die industrielle Praxis frühzeitig genutzt werden? Welche Wege für den Erkenntnistransfer gibt es? Und vor allem: Wie kann dieser Prozess beschleunigt werden? Das sind die zentralen Fragen, die in einem modernen und zukunftsfähigen Wissenschafts- und Industriestandort zunehmend an Bedeutung ge...
This paper analyzes new ways of collaborative idea generation by adopting methods of Open Innovation to public administration. We investigate the driving factors and underlying motivation of citizens for online participation in Open Government projects. Our study examines data from an online dialogue in Germany with more than 100,000 visitors and 2...
Benkler's (2002) model of Commons Based Peer Production (CBPP) has been one of the seminal concepts explaining the economic institutions behind open source software (OSS). In this paper, we first review the impact of the CBPP model in the literature and then investigate its transferability to domains beyond the open source software arena. By doing...
Unter Open Government wird die systematische Öffnung von Staat und Verwaltung im Sinne einer Entgrenzung bisheriger Organisations- und Entscheidungsstrukturen verstanden. Ziel dieser Bestrebungen ist es, unter intensiver Nutzung von Internettechnologien, mehr Transparenz, mehr Teilhabe und eine intensivere Zusammenarbeit mit den verschiedenen Anspr...
In consideration of the financial crisis and its influence on the public sector, the reform of the public budget and accounting regime is of major importance. Public administrations are faced with higher demands concerning a valid information system as the basis of a new rationality, transparency and control system. The practical implementation of...
In this study we investigated on behalf of the German Science Foundation (DFG) how the transfer of fundamental research results to industrial applications in materials science could be triggered.
The organizational principles of open source software (OSS) development have challenged traditional theories in economics, organization research and information systems. In a seminal paper, Benkler (2002) provided a comprehensive framework to structure and explain these OSS principles. Coined Commons-Based Peer Production (CBPP), his framework has...
OBJECTIVES: The integration of customers, users and external actors (often titled as "co-creation") is a widely discussed phenomenon in NSD and has been labeled as one of ten future key research fields recently in Journal of Service Research (Ostrom et al, 2010). Service research focused on service delivery processes traditionally refers to custome...
Citations
... Our essay invites future inquiries on accountability's role in distributed data governance. Based on recent research on responsiveness in open government, we suggest that citizen innovators are more likely to accept decisions constraining data access, if the stakeholder at hand provides a reasonable explanation (Schmidthuber, Hilgers, & Randhawa, 2021). However, we need to know more how accountability dynamics play out in OSI, particularly in constraining innovation. ...
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... In this regard, an important task for civil society in the upcoming years will be to identify clear and concise modes of action and resources to support open governance through institutionalized mechanisms that provide clarity and predictability by standardizing the public consultation process to prevent it from degenerating into a "mere formality" (Schmidthuber & Hilgers, 2021). Even though there are still no conclusive studies to gauge the extent of cooperation between local public administration and civil society, the absence of a reliable mechanism for collaboration frequently makes it difficult for people to understand and support some of the projects that the public administration proposes (City of Iasi, 2019). ...
... Transparency is often related to how an entity reveals relevant information about its own decision processes, procedures, and performance (Heald, 2003;Gerring & Thacker, 2004;Welch et al., 2005;Curtin & Meijer, 2006;Grimmelikhuijsen, 2012). The finding of this study is in line with the past studies' findings carried out by Grimmelikhuijsen & Klijn (2015), Schmidthuber et al. (2020) and Sofyani et al. (2021). Grimmelikhuijsen and Klijn (2015) carried out a study on the effects of judicial transparency on public trust. ...
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... Undiscerning transfers of private sector practices to the public sector is likely to cause considerable problems and give rise to unexpected side effects (Lapuente and Van de Walle, 2020). Academic research on PSA can provide valuable insights that can help to identify possible hurdles and pitfalls before a reform idea originating from the private sector is adopted or scaled up in the public sector (Broadbent and Guthrie, 2008;Schmidthuber et al., 2022). PSA researchers can contribute to cognitive diversity in deliberations over reform trends and offer (at least) some counterbalance to private sector consulting firms who have incentives to sell private sector management fashions to the public sector (Ylönen and Kuusela, 2019). ...
... The international literature on the RCA implementation process in developed economies (Adhikari & Gårseth-Nesbakk, 2016;Becker, Jagalla & Skaerbaek, 2014;Cuadrado-Ballesteros, Citro & Bisogno, 2020;Eulner & Waldbauer, 2018;Frintrup, Schmidthuber & Hilgers, 2020;Gomes, Fernandes & Carvalho, 2015;Hyndman & Connolly, 2011;Hyndman, Liguori, Meyer, Polzer, Rota, Seiwald & Steccolini 2018;Moretti, 2016;Oulasvirta, 2014) in emerging economies (Adhikari, Kuruppu & Matilal, 2013;Adhikari, Jayasinghe, Soobaroyen, Wynne, Malagila & Abdurafiu, 2021;Azevedo, Lino, Aquino, & Machado-Martins, 2020;Efendi, Dewi & Gamayuni, 2018;Goddard, Assad, Issa, Malagila & Mkasiwa, 2016;Harun, An & Kahar, 2013;Helden & Ouda, 2016;Wang & Miraj, 2018) and in both (Christiaens, Reyniers & Rollé, 2010;Kartiko, Rossieta, Martani & Wahyuni, 2018;MnifSellami & Gafsi, 2019;Vivian & Maroun, 2018) approaches the RCA implementation process from different objectives, contexts and theoretical-methodological perspectives, which makes it difficult to systematize the results for a broad understanding of this phenomenon. Moreover, the absence of a common theoretical-methodological framework to systematize the results of these investigations constitutes a gap to be filled in the literature on the RCA implementation process in different countries. ...
... Out of the eleven studies, seven can be considered as an evaluation of the introduction of the Doppik. The studies of Wenner (2008), Articus and Wagner (2011), Burth and Hilgers (2012), Weiß et al. (2014) and Hilgers et al. (2017) conclude that the benefits of accrual accounting are higher than the costs. According to Burth and Hilgers (2012), for the treasures on local level the Doppik leads to higher generational equity, better information, better decisions and more transparency. ...
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... Accrual accounting, as the focal point of NPM reforms, provides significant information content to communicate financing decisions and allows the government to take a long-term view (Salato et al., 2022). Adoption related decisions seem to be more motivated by the objectives of accountability and transparency (Nitzl et al., 2020) to maintain the international harmonization process (Brito & Jorge, 2021). Developed countries, such as the UK, are leading this reform process and already have a high level of implementation of accrual accounting in the public sector (Ghani et al., 2019), in the belief that it will lead to better decision making (Hyndman & Connolly, 2011). ...
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... In the following, we describe four strategies for technology transfer. Therefore, we distinguish between the dimensions of "transfer potential" and "transfer activity" (Pechmann, Piller, & Schumacher, 2010). We consider a research project as an example. ...
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... However, no such disclosure obligation exists for State pensions, whether funded or unfunded (PAYG). The equivalent stock measure (Public Sector Accounting Standards 39 5 ), is only used sporadically by European countries, such as Austria, Spain, and Sweden (Schmidthuber and Hilgers 2019). ...
... Moreover, the real-time and fast characteristics of the digital economy relieve the problem of information asymmetry for the government to conduct environmental management. Using big data and other information technologies, environmental pollution information can be fed back in a timely manner to the government, enterprises and the public [37,38], which is more conducive to the dynamic monitoring of pollution emissions in the production process [39]; thus, it improves the efficiency of environmental protection supervision. Finally, the digital economy, as an emerging industry, is inherently highly innovative. ...
