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Managing implementation processes

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  • Hans-Gerd Ridder
  • Hans-Jürgen Bruns
  • Fabian Spier

Abstract

In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, especially how public managers deal with new financial management systems and how their expectations are fulfilled. Based on a dynamic capability approach, six case studies in German municipalities are conducted. In a comparative analysis we focus on the dynamics of implementation processes. The findings emphasize that the application of accrual accounting is dependent on strategic orientations of top managers, involvement of middle managers and the capability to develop new structural routines in managing change.

Suggested Citation

  • Hans-Gerd Ridder & Hans-Jürgen Bruns & Fabian Spier, 2006. "Managing implementation processes," Public Management Review, Taylor & Francis Journals, vol. 8(1), pages 87-118, March.
    • Handle: RePEc:taf:pubmgr:v:8:y:2006:i:1:p:87-118
    DOI: 10.1080/14719030500518857
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    Cited by:

    1. Bruns, Hans-Jürgen, 2014. "Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 25(4), pages 339-367.
    2. P. Windels & J. Christiaens, 2007. "The Adoption Of Accrual Accounting In Flemish Public Centres For Social Welfare: Examining The Importance Of Agents Of Change," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 07/451, Ghent University, Faculty of Economics and Business Administration.
    3. Bethuel Sibongiseni Ngcamu, 2013. "The Paradox of the Regional Centres Unit: The Case of eThekwini Municipality," Journal of Economics and Behavioral Studies, AMH International, vol. 5(7), pages 432-438.
    4. P. Windels & J. Christiaens, 2006. "Management Control Change In Flemish Public Centres For Social Welfare: An Exploratory Study," Working Papers of Faculty of Economics and Business Administration, Ghent University, Belgium 06/426, Ghent University, Faculty of Economics and Business Administration.
    5. Christian Nitzl & Dennis Hilgers & Bernhard Hirsch & David Lindermüller, 2020. "The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities," Schmalenbach Business Review, Springer;Schmalenbach-Gesellschaft, vol. 72(2), pages 271-298, April.

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