1. Chair of Management Accounting and Control; Georg-August-Universität Göttingen; Platz der Göttinger Sieben 3; D-37073; Göttingen; Germany
2. Chair of Managerial Accounting; Universität Osnabrück; Rolandstraße 8; D-49069; Osnabrück; Germany
3. Institute of Accounting, Control and Auditing; University of St. Gallen; Rosenbergstrasse 52; CH-9000; St. Gallen; Switzerland; Augsburg; Germany