Gerstel, Hannes
Kreilkamp, Niklas
Schmidt, Maximilian
Wöhrmann, Arnt https://orcid.org/0000-0003-4157-5401
Funding for this research was provided by:
Chartered Institute of Management Accountants
Article History
Accepted: 24 June 2025
First Online: 16 July 2025
Change Date: 28 December 2025
Change Type: Update
Change Details: This article was originally published under the subscription model but it is now published under an Open Access license
Declarations
:
: The authors have no relevant financial or non-financial interests to disclose.