TY - JOUR A1 - Marienfeldt, Justine A1 - Wehmeier, Liz Marla A1 - Kuhlmann, Sabine T1 - Top-down or bottom-up digital transformation? T2 - Public money & management N2 - This article analyses incremental institutional change and subsequent organizational and performance outcomes of the digital transformation from a comparative perspective. Through 31 expert interviews, the authors compare two digitalized public services in Germany. Two digitalization approaches are identified. The voluntary, decentralized bottom-up approach involves layering of new rules, limited organizational restructuring, and performance deficits. Conversely, the compulsory, top-down approach with centralized control facilitates displacement of existing rules and far-reaching organizational change; in this study, it is also associated with improved performance. KW - bottom-up KW - digital transformation KW - electronic tax returns KW - Germany KW - institutional change KW - performance KW - vehicle registration KW - top-down Y1 - 2024 UR - https://publishup.uni-potsdam.de/frontdoor/index/index/docId/64822 SN - 0954-0962 SN - 1467-9302 PB - Taylor & Francis CY - Abingdon ER -