About the Authors

Mark Schmidt

Roles Conceptualization, Data curation, Formal analysis, Validation, Visualization, Writing – original draft, Writing – review & editing

mark.schmidt@tuhh.de

Affiliation Institute of Management Accounting and Simulation, Hamburg University of Technology, Hamburg, Germany

Kai Gustav Mertens

Roles Conceptualization, Formal analysis, Methodology, Validation, Writing – original draft, Writing – review & editing

Affiliation Institute of Management Accounting and Simulation, Hamburg University of Technology, Hamburg, Germany

Matthias Meyer

Roles Conceptualization, Methodology, Project administration, Supervision, Writing – original draft, Writing – review & editing

Affiliation Institute of Management Accounting and Simulation, Hamburg University of Technology, Hamburg, Germany

Competing Interests

The authors have declared that no competing interests exist.