Abstract: This empirical study examines whether, and if so, to what extent, firms report on Public Private Partnership (PPP) projects to signal PPP engagement even beyond legal obligations. The annual reports of the sample’s firms listed on the VSE in 2005 have been investigated in a qualitative and quantitative way to reveal information policy. Annual reports confirming PPP activities are examined qualitatively by an in-depth content analysis to answer the question in which way information about the revealed PPP projects is published. Further, predetermined keywords that at least indicate a PPP participation are statistically evaluated. The results outline that annual reports only give little and predominantly unspecific information on PPP which emphasizes the absence of corresponding reporting obligations and of a standardized PPP definition.

Abstract: This paper exemplifies the curricular framework of instructional design in management education at universities. The Magic Cube of eAccounting meets the didactical challenges concerning heterogeneous levels of preknowledge within large-scale accounting classes up to 600—mostly non-native speaking—undergraduate students. Following the Blended Learning approach, the presented pedagogical concept subsumes diverse subjects in the field of accounting and its inclusive adoption in continuative well as comprehensive courses. The applied methodology deals with these multi-dimensional impacts directed by a didactic rationale. The e-Learning architecture shows a universally applicable design and may be customized. The eAccounting project was developed at the Faculty of Business, Economics and Statistics at the University of Vienna and has been implemented in 2008.

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