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 Review (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.

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".

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.

Tobias Polzer is currently involved in the project "Sustainable Digitalization as a Challenge for City Administrations", funded by FFG (co-principal investigator).

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.

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.

Selected recent publications include:

• Leixnering, S., Öner, S., & Polzer, T. (forthc.). Sustainable Digitalization of Cities? A Spatiotemporal Perspective on Digital Humanism. International Review of Administrative Sciences. https://doi.org/10.1177/00208523261433099

• 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, B.D., Ferry, L., McCandless, S.A., Jordan, M.M., Steccolini, I., Bartle, J.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

Impact

Tobias Polzer co-authored a report on strengthening the capacities of local and regional authorities in the use of artificial intelligence that was adopted by the Council of Europe (2026). He was part of conducting an environmental analysis during the adoption process of the Austrian Federal Data Strategy for the Austrian Federal Ministry of Finance (2024). He was also involved in a feasibility study concerning the actual implementation of a joint cross-border procurement procedure by public buyers from different Member States of the European commission for the European Commission (2017).

His work has been cited by, amongst others, by the IMF, the OECD, the World Bank, the United Nations, and the European Parliament.

In Austria, his research has been referred to by the Austrian Parliament, the Austrian Federal Chancellery, and the City of Vienna. In addition, the German Federal Ministry for Labour and Social Affairs, the German Federal Ministry for Housing, Urban Development and Building, and the City of Munich have referred to his publications. Also, one of his studies have been cited by the French government (General Inspectorate for Social Affairs of the French Government).

Courses at WU Vienna

• SBWL Organisation: Vertiefungskurs 2 - Verhalten in Organisationen

• Accounting & Management Control II

• Standards wissenschaftlichen Arbeitens und Zitierens

• Management: Einführung in das Management

• Management: Finanz- und Rechnungswesen (Financial and Management Accounting)

• Management: Organizational Governance und Corporate Communication

• Management: Masterarbeit Coaching

• Management: Masterarbeit Defensio

• Digital Economy: Transformative Management

• Digital Economy: Research and Industry Lab

• Research Seminar Department of Management

• 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.