**Author details**

Dirk Tunger<sup>1</sup> \*, Marcel Clermont2 and Andreas Meier1

\*Address all correspondence to: d.tunger@fz-juelich.de

1 Forschungszentrum Jülich, Jülich, Germany

2 Institute of Management Control and Business Accounting, Technische Universität Braunschweig, Brunswick, Germany
