fallback portrait photo

Johann Seiwald

Mag.iur.Mag.Dr.rer.soc.oec. Johann Seiwald
Email:
Contact information and photo taken from and editable at WU Directory.

CV

2002
PhD

Researcher Identifier

    No researcher identifier found.

Awards and Honors

No awards found.

Classifications

  • 5307 Business and management economics (Details)
  • 5359 Controlling (Details)

Expertise

    No expertises found.

Activities

No activities found.

Publications

Book (monograph)

2013 Seiwald, Johann, Meyer, Renate, Hammerschmid, Gerhard, Egger-Peitler, Isabell, Höllerer, Markus. 2013. Neue Wege des Haushaltsmanagements: Internationale Erfahrungen, Herausforderungen und Trends. Berlin: edition sigma. (Details)
2003 Seiwald, Johann. 2003. Learning in venture creating - Eine Betrachtung des Lern- und Entwicklungsprozesses von Unternehmensgründern aus der Perspektive des practice-based theorizing. Wien: WUV. (Details)

Journal article

2021 Nolte, Isabella M., Polzer, Tobias, Seiwald, Johann. 2021. Gender budgeting in emerging economies–a systematic literature review and research agenda. Journal of Accounting in Emerging Economies. (Details)
  Polzer, Tobias, Nolte, Isabella M., Seiwald, Johann. 2021. Gender Budgeting in Public Financial Management: A Literature Review and Research Agenda. International Review of Administrative Sciences. open access (Details)
  Polzer, Tobias, Seiwald, Johann. 2021. Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation. Public Money and Management. open access (Details)
2020 Polzer, Tobias, Seiwald, Johann. 2020. From Implementation to Confirmation of Gender-Responsive Budgeting? The Case of Austria. Academy of Management Proceedings. 2020 (1) open access (Details)
  Seiwald, Johann, Polzer, Tobias. 2020. Reflections on the Austrian COVID-19 budgetary emergency measures and their potential to reconfigure the public financial management system. Journal of Public Budgeting, Accounting & Financial Management. 32 855-864. (Details)
2019 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Seiwald, Johann, Steccolini, Ileana. 2019. Justifying public-sector accounting change from the inside: ex-post reflections from three countries. Abacus. 55 (3), 582-609. (Details)
2018 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2018. Legitimating change in the public sector: the introduction of (rational?) accounting practices in the United Kingdom, Italy and Austria. Public Management Review. 20 (9), 1374-1399. (Details)
2016 Polzer, Tobias, Meyer, Renate, Höllerer, Markus, Seiwald, Johann. 2016. Institutional hybridity in public sector reform: Replacement, blending, or layering of administrative paradigms. Research in the Sociology of Organizations 48B, 69-99. (Details)
2015 Seiwald, Johann, Gschiel, Petra. 2015. Eröffnungsbilanz des Bundes - Wieviel neue Transparenz entsteht?. ÖHW Das öffentliche Haushaltswesen in Österreich 55 (1-3): 27-45. (Details)
  Gupta, Sanjeev and Ylaoutinen, Sami and Olden, Brian and van Eden, Holgar and Curristine, Teresa and Pedastsaar, Eliko and Seiwald, Johann. 2015. Budget institutions in low-income countries. OECD Journal on Budgeting 2015 (3), 9-25. (Details)
2014 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann. 2014. The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. Critical Perspectives on Accounting. 25 (4-5), 388-408. (Details)
2012 Seiwald, Johann, Meyer, Renate. 2012. Familienähnlichkeiten und -unterschiede: Haushaltsreformen in Österreich und Deutschland im Vergleich. Verwaltung und Management (3), 122-126. (Details)
  Seiwald, Johann, Schindler, Elisabeth. 2012. Was konkret bedeutet "Gender Budgeting im Bund" ab 2013? Implementierung des Grundsatzes der tatsächlichen Gleichstellung von Frauen und Männern im Haushaltsrecht.. ÖHW Das öffentliche Haushaltswesen in Österreich 53 (1-3): 53-66. (Details)
  Seiwald, Johann, Geppl, Monika. 2012. Wirkungsorientierte Steuerung: Chancen und Spannungsfelder.. ÖHW Das öffentliche Haushaltswesen in Österreich 53 (1-3): 38-52. (Details)
2011 Bauer, Günter, Pasterniak, Angelika, Seiwald, Johann. 2011. Österreich und die IPSAS. Die inhaltliche Fundierung des Rechnungswesens des Bundes.. ÖHW Das öffentliche Haushaltswesen in Österreich 5-13. (Details)

Chapter in edited volume

2021 Polzer, Tobias, Seiwald, Johann. 2021. Outcome Orientation in Austria: How Far Can Late Adopters Move? In: Public Sector Reform and Performance Management in Developed Economies: Outcomes-Based Approaches in Practice, Hrsg. Zahirul Hoque, 119-145. Abingdon/New York: Routledge. (Details)
2016 Saliterer, Iris, Schatz, Bernhard, Seiwald, Johann. 2016. Angaben von Finanzinformationen über den allgemeinen staatlichen Sektor. In: Praxishandbuch International Public Sector Accounting Standards, Hrsg. Berit, Adam, 383-395. Berlin: Erich Schmidt Verlag GmbH & Co., Berlin. (Details)
2013 Seiwald, Johann. 2013. Das neue Haushaltsrecht in Österreich: Chance oder Bindung für die Verwaltung?. In: Wirkungsorientierte Verwaltung und Öffentlicher Dienst, Band 7, Hrsg. Österreichische Verwaltungswissenschaftliche Gesellschaft, 41-56. Wien: Neuer wissenschaftlicher Verlag. (Details)
  Seiwald, Johann, Essl, Johann. 2013. Öffentliches Rechnungswesen im Wandel. In: Handbuch des modernen Verwaltungsmanagements, Hrsg. Michael Nayer; Eugen Strimitzer; Erich Thewanger; Johannes Bauer, 137-162. Wien: Linde Verlag. (Details)
2012 Meyer, Renate, Seiwald, Johann, Polzer, Tobias, Höllerer, Markus. 2012. Manifestationen von Verwaltungsparadigmen im österreichischen Haushaltsrecht. In: Public Management im Paradigmenwechsel. Staat und Verwaltung im Spannungsfeld von New Public Management, Open Government und bürokratischer Restauration, Hrsg. Hilgers, Dennis, Schauer, Reinbert, Thom, Norbert, 89-103. Linz: Trauner. (Details)
2007 Seiwald, Johann. 2007. Learning in Venture Creation Development of Competence in Translating Business Ideas into Practice. In Educational Innovation in Economics and Business, Vol. 10 , Hrsg. McCuddy, van den Bosch, Martz, Jr., Matveev, and Morse, (Eds.), 197-224. Berlin: Springer. (Details)
2001 Seiwald, Johann, Hefner, Alexandra. 2001. Different contexts of organizational learning. Lessons drawn from six case studies. In Selected scenarios in organizational learning. Six case studies of small and medium-sized Austrian enterprises, Hrsg. Sandner, Karl / Seiwald, Johann / Hefner, Alexandra, 155-187. Vienna: WUV. (Details)
  Sandner, Karl, Hefner, Alexandra, Seiwald, Johann. 2001. Dimensions of organizational learning: A contingency perspective. In Selected scenarios in organizational learning. Six case studies of small and medium sized Austrian enterprises, Hrsg. Sandner, Karl / Seiwald, Johann / Hefner, Alexandra, 13-49. Vienna: WUV. (Details)
  Seiwald, Johann. 2001. How knowledge can travel within organizations. The impact of implicit assumptions. A case study on an Austrian private TV station. In Perspectives on Learning at the Workspace, Hrsg. Streumer, Jan N, 147-151. Enschede: -. (Details)
  Seiwald, Johann. 2001. Learning at pulmomed. How to translate organizational experience into a new venture. In Selected scenarios in organizational learning. Six case studies of small and medium-sized Austrian enterprises, Hrsg. Sandner, Karl / Seiwald, Johann / Hefner, Alexandra, 141-154. Vienna: WUV. (Details)
  Seiwald, Johann. 2001. LOMO: A revolutionary approach to photography. How to translate an idea into business. In Selected scenarios in organizational learning. Six case studies of small and medium-sized Austrian enterprises, Hrsg. Sandner, Karl / Seiwald, Johann / Hefner, Alexandra, 91-107. Vienna: WUV. (Details)
  Hefner, Alexandra, Seiwald, Johann, Sandner, Gerda. 2001. The development of a new corporate identity in an austrian brewery: Learning in identity creation. In Selected scenarios in organizational learning. Six case studies of small and medium-sized Austrian enterprises, Hrsg. Sandner, Karl / Seiwald, Johann / Hefner, Alexandra, 51-70. Vienna: WUV. (Details)
  Seiwald, Johann. 2001. TIV: The experiment television. In Selected scenarios in organizational learning. Six case studies of small and medium-sized Austrian enterprises, Hrsg. Sandner, Karl / Seiwald, Johann / Hefner, Alexandra, 109-126. Vienna: WUV. (Details)

Edited book (editorship)

2012 Lödl, Manfred, Antl, Erwin, Petridis-Pierre, Esther, Pfau, Christina, Seiwald, Johann, Hrsg. 2012. Bundeshaushaltsrecht - BHG Mit kommentierter BHV 2013. 3. Auflage. Wien: Manz. (Details)
2001 Sandner, Karl, Seiwald, Johann, Hefner, Alexandra, Hrsg. 2001. Selected scenarios in organizational learning. Six case studies of small and medium-sized Austrian enterprises. Wien: WUV. (Details)

Paper presented at an academic conference or symposium

2020 Polzer, Tobias, Seiwald, Johann. 2020. From Implementation to Confirmation of Gender-Responsive Budgeting? The Austrian Case. Academy of Management, Virtual Annual Meeting, United States/USA, 07.08.-11.08. (Details)
2019 Polzer, Tobias, Seiwald, Johann. 2019. Outcome Orientation in Austria: How Far Can Late Adopters Move? La Trobe Business School, Centre for Public Sector Governance, Accountability and Performance, Annual Symposium on “Accountability, Ethics, Governance and Performance Management“, Melbourne, Australia, 02.12. (Details)
2018 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Seiwald, Johann, Steccolini, Ileana. 2018. Justifying change (or the lack of change) in public sector accounting systems: How managers explain radical and incremental change. Conference on Accounting for the Public Sector at a Time of Crisis, Centre for Not-for-profit and Public Sector Research (CNPR), Queen's University Belfast, United Kingdom, 17.01.-18.01. (Details)
2015 Polzer, Tobias, Meyer, Renate, Höllerer, Markus, Seiwald, Johann. 2015. Global reform paradigms and their local translations: Sedimentation through discursive embedding. 31st EGOS Colloquium, Athen, Griechenland, 02.07.-04.07. (Details)
2014 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2014. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. IRSPM, Ottawa, Kanada, 09.04.-11.04.. (Details)
  Liguori, Mariannunziata, Hyndman, Noel, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2014. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. European Accounting Association Annual Congress 2014, Tallinn, Estland, 21.05.-23.05. (Details)
  Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2014. Making sense of public sector accounting reforms: a comparison of the UK, Italy and Austria. Irish Accounting & Finance Association Annual Conference, Belfast, Großbritannien, 29.05.-30.05. (Details)
  Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2014. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. 8th EIASM International Public Sector Conference, Edinburgh, Großbritannien, 02.09.-04.09. (Details)
2013 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2013. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. CIGAR, Birmingham, Großbritannien, 02.09.-03.09. (Details)
2012 Liguori, Mariannunziata, Hyndman, Noel, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann. 2012. Does the talk match the walk? A story of accounting change in three European countries. 16th IRSPM Conference 2012, Rom, Italien, 13.04.-15.04. (Details)
  Meyer, Renate, Seiwald, Johann, Polzer, Tobias, Höllerer, Markus. 2012. Manifestationen von Verwaltungsparadigmen im österreichischen Haushaltsrecht. Public Management Colloquium, Hamburg, Deutschland, 28.02.-29.02.. (Details)
  Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann. 2012. The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. 28th EGOS Colloquium, Helsinki, Finnland, 05.07.-07.07. (Details)
2011 Seiwald, Johann, Polzer, Tobias, Meyer, Renate. 2011. From Public Administration to Public Governance: Shifting Paradigms in Budgeting and Accounting Reforms in Austria. IRSPM - International Research Society for Public Management, Dublin, Irland, 11.04.-13.04.. (Details)
  Seiwald, Johann, Polzer, Tobias, Meyer, Renate, Höllerer, Markus. 2011. The path to the budget reform in Austria. Traces of discourses in the federal budget law and its amendments. APPAM Conference, Moskau, Russische Föderation, 28.06.-29.06.. (Details)
2008 Hammerschmid, Gerhard, Höllerer, Markus, Egger-Peitler, Isabell, Seiwald, Johann. 2008. Impact of budgetary flexibilization and autonomization on agency performance – experiences from Austria. EGPA Annual Conference, Rotterdam, Niederlande, 02.09.-06.09.2008. (Details)
2004 Seiwald, Johann. 2004. Translating cost accounting into practice. Creating links for anchoring cost accounting in an Austrian federal ministry. EISAM workshop on public sector in common Europe - Trends and Fashions, Lofoten Islands, Norwegen, 07.06.-08.06.. (Details)
2003 Seiwald, Johann. 2003. Learning in venture creating. Conceptual remarks and empirical evidence for a theory of learning of new venture creators. 19th EGOS Colloquium, Copenhagen, Dänemark, 03.07.-05.07.. (Details)
  Seiwald, Johann. 2003. Learning in venture creating: Opportunities for the development of managerial and entrepreneurial competences of new venture creators. 10th EDINEB Conference, Salzburg, Österreich, 18.06.-20.06.. (Details)
  Seiwald, Johann. 2003. The role of knowledge management in implementing a cost accounting system - knowledge, knowing and managing interdependencies in innovating practices. EIASM-Workshop on narration and knowledge management. Exploring the links between organizational narrations and knowledge management, Brussels, Belgien, 04.12.-05.12.. (Details)
2002 Seiwald, Johann, Meisenberger, Sarah. 2002. Institutionalised knowledge - Properties of knowledge "in" and "of" institutions. 2nd EURAM Conference/Subtheme: Epistemology and Methodology, Stockholm, Schweden, 09.09.-11.09.. (Details)
2001 Seiwald, Johann. 2001. How knowledge can travel within organizations. The impact of implicit assumptions. A case study on an Austrian private TV station. 2nd Conference on HRD Research and Practice Across Europe, Enschede, Niederlande, 26.01.. (Details)
2000 Seiwald, Johann. 2000. Innovative und praxisrelevante Ausbildung mit modernster Informationstechnologie. Campus 2000: Lernen in neuen Organisationsformen, Innsbruck, Österreich, 19.09.-21.09.. (Details)
  Jenatschek, Jörg, Seiwald, Johann, Meyer, Renate. 2000. Präsentation des Projektes: GEM - General Education in Management. Campus 2000: Lernen in neuen Organisationsformen, Innsbruck, Österreich, 19.09.-21.09.. (Details)
1999 Hefner, Alexandra, Seiwald, Johann. 1999. Organizational learning and Contingency Approach: Theoretical Review and Empirical Evidence. EDAMBA Summerschool, Chateâu de Bonas, Frankreich, 24.07.-29.07.. (Details)
  Seiwald, Johann, Hefner, Alexandra. 1999. Organizational learning and contingency approach: Theoretical review and empirical evidence. EDAMBA-meeting in Chateâu de Bonas, Chateâu de Bonas, Frankreich, 24.07.-29.07.. (Details)

Working/discussion paper, preprint

2008 Seiwald, Johann, Meszarits, Veronika. 2008. Budgetary Reform in Austria: Towards tighter coupling within the financial and management system. Federal Ministry of Finance Austria. (Details)
1999 Sandner, Karl, Hefner, Alexandra, Seiwald, Johann. 1999. Organizational learning. A contingency perspective. Working Paper 1999/4. (Details)

Research report, expert opinion

2002 Seiwald, Johann, Meyer, Renate, Hammerschmid, Gerhard. 2002. General Education in Management. Perspektiven innovativer Lehrformen. Wien: GEM Projektbericht. (Details)
2000 Seiwald, Johann, Hefner, Alexandra. 2000. Description of learning processes identified as a result of the analysis of data. Lessons drawn from six case studies. Vienna: Consortium distribution an den Koordinator ESADE Barcelona. (Details)
  Seiwald, Johann, Hefner, Alexandra. 2000. Institutions and Institutional Effects on Learning, Zwischenbericht an den Koordinator ESADE Barcelona. Wien: WU Wien. (Details)
  Seiwald, Johann. 2000. Learning at Pulmomed and TIV. Vienna: Consortium distribution an den Koordinator ESADE Barcelona. (Details)
  Sandner, Karl, Hefner, Alexandra, Seiwald, Johann. 2000. Recommendations for SMEs concerning learning and competitiveness. Vienna: Zwischenbericht an den Koordinator ESADE Barcelona. (Details)

Lecture notes/article in lecture notes

2008 Heimann, Judith, Janschek, Otto, Meyer, Renate, Seiwald, Johann. 2008. Accounting and Management Control - Internes Rechnungswesen. 3. Auflage Wien: -. (Details)
  Bogensberger, Stefan, Heimann, Judith, Hirsch, Manuela, Janschek, Otto, Kristandl, Gerhard, Meyer, Renate, Seiwald, Johann, Zihr, Georg, Zihr, Marcus. 2008. Kostenrechnung II und Controlling. K2C. 4 Wien: - (Details)
2007 Seiwald, Johann. 2007. Teil Interne Unternehmensrechnung. In: Accounting and Management Control II (AMC II). Heimann, J./Janschek, O./Meyer, R./Seiwald, J. (Hrsg.). Wien: Management Service Verlag. (Details)
2005 Seiwald, Johann, Meyer, Renate. 2005. Grundzüge der Bilanzierung. Definitionen und Elemente. Begleitende Unterlage zum Kurs MS 149 "Bilanzierung" am Zentrum für Verwaltungsmanagement. Wien: -. (Details)
2004 Meyer, Renate, Seiwald, Johann. 2004. Übungen zum operativen Controlling. Arbeitsunterlage zur Vorbereitung auf den Leistungstest des Controlling-Kompaktprogramms. WU Wien: -. (Details)
2000 Seiwald, Johann. 2000. Controlling - Perspektiven und Instrumente der strategischen Unternehmensführung. Lernunterlage für die 2. Diplomprüfung und das Modul 2. Wien: -. (Details)
1999 Hammerschmid, Gerhard, Meyer, Renate, Seiwald, Johann. 1999. Arbeitsunterlage zur Vorbereitung auf die 1. Diplomprüfung. Wien: -. (Details)
  Hammerschmid, Gerhard, Meyer, Renate, Seiwald, Johann. 1999. Arbeitsunterlage zur Vorbereitung auf die 2. Diplomprüfung. Wien: -. (Details)

Dissertation

2002 Seiwald, Johann. 2002. Learning in venture creating - Eine Betrachtung des Lern- und Entwicklungsprozesses von Unternehmensgründern aus der Perspektive des practice-based theorizing. Dissertation, WU Wien. (Details)

Magazine/newspaper article

2021 Polzer, Tobias, Nolte, Isabella M., Seiwald, Johann. 2021. Neue Überblicksstudie zu Gender Budgeting identifiziert Forschungsgebiete der Zukunft. Interministerielle Arbeitsgruppe für Gender Mainstreaming/Budgeting (IMAG GMB) Blog, 28.09.21 (Details)
  Polzer, Tobias, Nolte, Isabella M., Seiwald, Johann. 2021. A Review of Academic Studies of Gender Budgeting. International Monetary Fund - Public Financial Management Blog, 13.09.21 (Details)
2020 Seiwald, Johann, Polzer, Tobias. 2020. The Impact of COVID-19 on the Austrian PFM System. International Monetary Fund - Public Financial Management Blog, 22.10.20 (Details)
  Seiwald, Johann, Polzer, Tobias. 2020. First Results of Gender-Responsive Budgeting in Austria. International Monetary Fund - Public Financial Management Blog, 10.08.20 (Details)
2005 Seiwald, Johann. 2005. Ressourcen besser steuern. Perspektiven und Entwicklungsstand der Kosten- und Leistungsrechnung im BMI. In: Öffentliche Sicherheit, pp. 94-95, 30.11. (Details)
  Seiwald, Johann. 2005. Integratives Controlling. Grundsätze der Steuerung im Bundesministerim für Inneres. Öffentliche Sicherheit, pp. 79-81, 31.03. (Details)
  Seiwald, Johann. 2005. Integratives Controlling. Grundsätze der Steuerung im Bundesministerium für Inneres. März/April. Öffentliche Sicherheit, (Details)
  Seiwald, Johann. 2005. Ressourcen besser steuern. Perspektiven und Entwicklungsstand der Kosten- und Leistungsrechnung im BM.I. November/Dezember. Öffentliche Sicherheit, (Details)
2003 Seiwald, Johann, Obenaus, Elisabeth. 2003. Erfassen, auswerten, berichten. Öffentliche Sicherheit (Details)
  Seiwald, Johann, Obenaus, Elisabeth. 2003. Kosten- und Leistungsrechnung. Leistungsbeschreibungen in der Zentralstelle des Bundesministeriums für Inneres. Öffentliche Sicherheit (Details)

Unpublished lecture

2018 Polzer, Tobias, Meyer, Renate, Höllerer, Markus, Seiwald, Johann. 2018. Institutional Hybridity in Public Sector Accounting Reforms: Replacement, Blending, or Layering. PhD Course "Contemporary Strands of Institutional Theory and Its Application to Management Research", Nord University Bodø, Bodø, 29.08.18 (Details)
  Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Seiwald, Johann, Steccolini, Ileana. 2018. Justifying Change (or the Lack of Change) in Accounting Systems: How public managers explain radical and incremental change. Research seminar presentation at Hunan University, Center for Economics, Finance and Management Studies, Changsha, 12.04.18 (Details)

Projects

2012
Public Governance and Administrative Reforms: Reform Paradigms and Dynamics (2012-2016) (Details)
2009
Reforms in public sector accounting (2009-2015) (Details)
2007
Feasibility study on implementing cost accounting in the Austrian parliamentary administration (2007-2008) (Details)
2001
Perspectives and dynamics of administrative reforms in Austria (2001-2006) (Details)
2000
The conceptualization of learning processes in start-up organizations - Institutional influences on the constitution of organizations (2000-2002) (Details)
1998
Small business training and competitiveness (1998-2001) (Details)