Tobias Polzer
Dr. Tobias Polzer
Biographical sketch
Tobias Polzer is assistant professor at the Institute for Organization Studies at WU Vienna and deputy head of the institute. He received a PhD in Public Management from WU. Tobias was previously employed as lecturer (Assistant Professor) at Queen's University Belfast and the University of Essex, and as senior lecturer (Associate Professor) at the University of Sussex. From 2024-2027 he is a visiting fellow at the University of Essex. He was visiting researcher at Harvard University (SCANCOR at the Weatherhead Center), UNSW Sydney, Rutgers University, the University of Queensland, the University of Potsdam, the University of Jyväskylä, and the University of Macerata.
Tobias is Associate Editor at European Management Journal (EMR) and Deputy Editor at International Review of Administrative Sciences (IRAS).
He serves as editorial board member for Accounting, Auditing & Accountability Journal (AAAJ), Journal of Public Budgeting, Accounting and Financial Management (JPBAFM), International Journal of Public Sector Management (IJPSM) and Journal of Accounting in Emerging Economies (JAEE).
Tobias Polzer is member of the executive committees of the Special Interest Groups "Public Service Accounting and Accountability Group – PSAAG" and "Local Governance" of the International Research Society of Public Management.
Research interests
Research interests include reforms in the public sector in the areas of digitalization, public governance, public financial management and public procurement. His work has been published in Research in the Sociology of Organizations, Public Management Review, Urban Studies, Public Administration, International Review of Administrative Science, and Critical Perspectives on Accounting, among others.
He was a guest editor of a Special Issue on "NGOs' performance, governance and accountability in the era of digitalisation" in British Accounting Review and on digital services of general interest ("Digitale Daseinsvorsorge") in der moderne staat. A co-edited volume ("'Joined-up' local governments? Restructuring and reorganising internal management", published in 2017) provides an empirical account of how initiatives for joining up manifest in local governments in several European countries.
In 2020, he was awarded the Carlo Masini Award for Innovative Scholarship by the Public and Nonprofit (PnP) Division of the Academy of Management for the study "Gender-responsive budgeting in Austria: The narrow line between implementation and confirmation". He received the 2024 Article of the Year Award by the American Society for Public Administration's Section on Democracy and Social Justice for the article "A polyphonic debate on social equity budgeting".
Selected recent publications
Kühler, J., Polzer, T., Proeller, I., Kuhlmann, S., & Marienfeldt, J. (2025). Unpacking Approaches to Digitalization Strategy. Public Administration, 103(3), 773–785. https://doi.org/10.1111/padm.13070
McDonald, Bruce D., Ferry, L., McCandless, Sean A., Jordan, Meagan M., Steccolini, I., Bartle, John R., Ahrens, T., Haslam, J., Joyce, Philip G., & Polzer, T. (2024). A Polyphonic Debate on Social Equity Budgeting. Public Administration. https://doi.org/10.1111/padm.13039
Polzer, T., Nolte, I. M., & Seiwald, J. (2023). Gender budgeting in public financial management: a literature review and research agenda. International Review of Administrative Sciences, 89(2), 450-466. https://doi.org/10.1177/00208523211031796
Polzer, T., Grossi, G., & Reichard, C. (2022). Implementation of the International Public Sector Accounting Standards in Europe. Variations on a global theme. Accounting Forum, 46(1), 57-82. https://doi.org/10.1080/01559982.2021.1920277
Leixnering, S., Meyer, R. E., & Polzer, T. (2021). Hybrid coordination of city organisations: The rule of people and culture in the shadow of structures. Urban Studies, 58(14), 2933-2951. https://doi.org/10.1177/0042098020963854
Research and publications
A comprehensive list of research projects in which Tobias Polzer is involved as well as a list of his publications can be found in the PURE documentation.
Courses at WU Vienna
SBWL Organisation: Vertiefungskurs 2 - Verhalten in Organisationen
Accounting & Management Control II
Management: Finanz- und Rechnungswesen (Financial and Management Accounting)
Management: Organizational Governance und Corporate Communication
SBWL Public und Nonprofit Management I: Public Governance: Konzepte und Theorien der Steuerung öffentlicher und Nonprofit Organisationen
SBWL Public und Nonprofit Management II: Konzepte und Instrumente des Public und Nonprofit Management
SBWL Public und Nonprofit Management III: Internes und externes Rechnungswesen
SBWL Public und Nonprofit Management VI: Praxisdialog
Supervision
Tobias Polzer is open to supervise dissertation projects in the areas of digitalization in the public sector, public governance, public financial management and public procurement, with a focus on contemporary reform endeavours.