IDEAS home Printed from https://ideas.repec.org/a/spr/wirtsc/v100y2020i9d10.1007_s10273-020-2742-z.html
   My bibliography  Save this article

Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien
[Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies]

Author

Listed:
  • Désirée I. Christofzik

    (Hochschule des Bundes für öffentliche Verwaltung in Brühl)

  • Florian Dorn

    (ifo Institut München)

  • Stefanie Gäbler

    (ifo Institut München)

  • Christian Raffer

    (Hertie School Berlin)

  • Felix Rösel

    (ifo Institut Dresden)

Abstract

Zusammenfassung Internationale Organisationen empfehlen nachdrücklich, öffentliche Haushalte von der klassischen kameralen Buchführung auf die doppelte Buchführung (Doppik) umzustellen. Doppische Haushalte sollen den Wertverzehr der öffentlichen Infrastruktur offenlegen und die implizite Verschuldung sichtbar machen. Drei unabhängig voneinander entstandene Studien haben die Wirkung der Doppik am Beispiel deutscher Kommunen evaluiert und kommen zu teils überraschenden Ergebnissen. Doppisch buchende Kommunen veräußern zwar wie erwartet weniger öffentliches Vermögen, sie investieren aber tendenziell auch weniger in neues Vermögen. Diese empirischen Ergebnisse nähren Zweifel, ob die doppelte Buchführung tatsächlich nachhaltigere Haushaltsentscheidungen fördert.

Suggested Citation

  • Désirée I. Christofzik & Florian Dorn & Stefanie Gäbler & Christian Raffer & Felix Rösel, 2020. "Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien [Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(9), pages 707-711, September.
    • Handle: RePEc:spr:wirtsc:v:100:y:2020:i:9:d:10.1007_s10273-020-2742-z
    DOI: 10.1007/s10273-020-2742-z
    as

    Download full text from publisher

    File URL: http://link.springer.com/10.1007/s10273-020-2742-z
    File Function: Abstract
    Download Restriction: Access to the full text of the articles in this series is restricted.
    File URL: https://libkey.io/10.1007/s10273-020-2742-z?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    References listed on IDEAS

    as
    1. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? - Evidence from Germany," European Journal of Political Economy, Elsevier, vol. 60(C).
    2. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    3. Christofzik, Désirée I. & Yeter, Mustafa & Feld, Lars P., 2019. "Öffentliche Investitionen: Wie viel ist zu wenig?," Working Papers 01/2019, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung.
    4. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
    5. Suzanne Flynn & Delphine Moretti & Joe Cavanagh, 2016. "Implementing Accrual Accounting in the Public Sector," IMF Technical Notes and Manuals 2016/06, International Monetary Fund.
    6. H. W. Lampe & D. Hilgers & C. Ihl, 2015. "Does accrual accounting improve municipalities' efficiency? Evidence from Germany," Applied Economics, Taylor & Francis Journals, vol. 47(41), pages 4349-4363, September.
    7. Suzanne Flynn & Delphine Moretti & Joe Cavanagh, 2016. "Implementing Accrual Accounting in the Public Sector," IMF Technical Notes and Manuals 16/06, International Monetary Fund.
    8. Mari Kobayashi & Kiyoshi Yamamoto & Keiko Ishikawa, 2016. "The Usefulness of Accrual Information in Non‐mandatory Environments: The Case of Japanese Local Government," Australian Accounting Review, CPA Australia, vol. 26(2), pages 153-161, June.
    9. Ms. Suzanne Flynn & Delphine Moretti & Joseph Cavanagh, 2016. "Implementing Accrual Accounting in the Public Sector," IMF Technical Notes and Manuals 2016/006, International Monetary Fund.
    Full references (including those not matched with items on IDEAS)

    Citations

    Citations are extracted by the CitEc Project, subscribe to its RSS feed for this item.
    as


    Cited by:

    1. Stephan Stüber & Désirée I. Christofzik & Florian Dorn & Stefanie Gäbler & Christian Raffer & Felix Rösel, 2021. "Debatte über die Doppik: Replik und Erwiderung [Debate about Accural Accounting – Reply and Response]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(2), pages 138-143, February.

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Bessho, Shun-ichiro & Hirota, Haruaki, 2023. "Do public account financial statements matter? Evidence from Japanese municipalities," European Journal of Political Economy, Elsevier, vol. 78(C).
    2. Raffer, Christian, 2020. "Accrual Accounting and the Local Government Budget - A Matching Evaluation," VfS Annual Conference 2020 (Virtual Conference): Gender Economics 224630, Verein für Socialpolitik / German Economic Association.
    3. Florian Dorn & Stefanie Gaebler & Felix Roesel, 2021. "Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability," Public Choice, Springer, vol. 186(3), pages 387-412, March.
    4. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? - Evidence from Germany," European Journal of Political Economy, Elsevier, vol. 60(C).
    5. Zubir Azhar & Ervina Alfan & Krishnen Kishan & Nurul Husna Assanah, 2022. "Accrual Accounting at Different Levels of the Public Sector: A Systematic Literature Review," Australian Accounting Review, CPA Australia, vol. 32(1), pages 36-62, March.
    6. Hanane Jafi & Said Youssef, 2021. "Public sector accounting education and training as supportive mechanisms of the ongoing accrual-based accounting reforms," Technium Social Sciences Journal, Technium Science, vol. 25(1), pages 1-8, November.
    7. Cangoz,Mehmet Coskun & Boitreaud,Sebastien-000379895 & Dychala,Christopher Benjamin, 2018. "How Do Countries Use an Asset and Liability Management Approach ? A Survey on Sovereign Balance Sheet Management," Policy Research Working Paper Series 8624, The World Bank.
    8. Sebastian Blesse & Florian Dorn & Max Lay, 2023. "Do Fiscal Rules Undermine Public Investments? A Review of Empirical Evidence," ifo Working Paper Series 393, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    9. Elisha Adeboye & Gbemisola Labisi & Victor Ekere, 2024. "Enhanced Financial Reporting for Unfunded Obligations in the US Economy," International Journal of Research and Innovation in Social Science, International Journal of Research and Innovation in Social Science (IJRISS), vol. 8(5), pages 1637-1646, May.
    10. André Amante & Phillip Anderson & Thordur Jonasson & Herman Kamil & Mr. Michael G. Papaioannou, 2019. "Sovereign Asset and Liability Management in Emerging Market Countries: The Case of Uruguay," IMF Working Papers 2019/290, International Monetary Fund.
    11. D’Inverno, Giovanna & Vidoli, Francesco & De Witte, Kristof, 2023. "Sustainable budgeting and financial balance: Which lever will you pull?," European Journal of Operational Research, Elsevier, vol. 309(2), pages 857-871.
    12. Florian Dorn, 2021. "Elections and Government Efficiency," ifo Working Paper Series 363, ifo Institute - Leibniz Institute for Economic Research at the University of Munich.
    13. Thien-Vu Tran & Hosomi Shoichiro & Masayoshi Noguchi, 2023. "Inter-Jurisdictional Comparison of Public Asset Utilization in Tokyo Metropolitan Local Governments," Public Organization Review, Springer, vol. 23(1), pages 197-218, March.
    14. Niklas Potrafke, 2023. "The Economic Consequences of Fiscal Rules," CESifo Working Paper Series 10765, CESifo.
    15. Feld, Lars P. & Schmidt, Christoph M. & Schnabel, Isabel & Truger, Achim & Wieland, Volker, 2019. "Den Strukturwandel meistern. Jahresgutachten 2019/20 [Dealing with Structural Change. Annual Report 2019/20]," Annual Economic Reports / Jahresgutachten, German Council of Economic Experts / Sachverständigenrat zur Begutachtung der gesamtwirtschaftlichen Entwicklung, volume 127, number 201920.
    16. Brändle, Thomas & Elsener, Marc, 2023. "Do fiscal rules matter? A survey on recent evidence," Working papers 2023/07, Faculty of Business and Economics - University of Basel.
    17. Ludger Schuknecht & Christoph A. Schaltegger & Michele Salvi & Jan Schnellenbach & Thomas Lenk & Christian Bender & Mario Hesse & Gert G. Wagner & Stefan Korioth & Klaus Gründler & Philipp Heil & Nikl, 2021. "Zankapfel Schuldenbremse: Bewährtes Instrument auch in Krisenzeiten?," ifo Schnelldienst, ifo Institute - Leibniz Institute for Economic Research at the University of Munich, vol. 74(04), pages 03-30, April.
    18. Haruo Kondoh & Akinobu Ogawa, 2023. "The Relationship between Utilization of Financial Statements by Local Governments and Their Fiscal Behavior," Public Policy Review, Policy Research Institute, Ministry of Finance Japan, vol. 19(2), pages 1-24, August.
    19. Teresa Martyniuk & Mykola Bondar & Marzena Remlein & Olena Tsiatkovska & Nataliia Ostapiuk, 2024. "Accounting of infrastructure assets of state institutions as an element of sustainable development goals," RIVISTA DI STUDI SULLA SOSTENIBILITA', FrancoAngeli Editore, vol. 0(1), pages 193-207.
    20. Long Qian & Yunjie Zhou & Ying Sun, 2023. "Regional Differences, Distribution Dynamics, and Convergence of the Green Total Factor Productivity of China’s Cities under the Dual Carbon Targets," Sustainability, MDPI, vol. 15(17), pages 1-26, August.

    More about this item

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:wirtsc:v:100:y:2020:i:9:d:10.1007_s10273-020-2742-z. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.