IDEAS home Printed from https://ideas.repec.org/a/taf/pubmmg/v31y2011i4p265-270.html
   My bibliography  Save this article

The Federal Government of Germany's circumspection concerning accrual budgeting and accounting

Author

Listed:
  • Rowan Jones
  • Klaus Lüder

Abstract

In 2010, the German federal government, renowned for its fiscal rectitude, abandoned its accrual-based budgeting and accounting reform, certainly the output-based budgeting component of it and possibly the rest. While the German federal ministry of finance supported the reform, parliamentarians feared that the change from an input to an output orientation to the budget, together with the reduction of the number of individual appropriations, would result in a loss of their control over the budget and the government's finances. The global banking crisis certainly increased, and may well have triggered, these fears.

Suggested Citation

  • Rowan Jones & Klaus Lüder, 2011. "The Federal Government of Germany's circumspection concerning accrual budgeting and accounting," Public Money & Management, Taylor & Francis Journals, vol. 31(4), pages 265-270, July.
  • Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:265-270
    DOI: 10.1080/09540962.2011.586237
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10.1080/09540962.2011.586237
    Download Restriction: Access to full text is restricted to subscribers.

    File URL: https://libkey.io/10.1080/09540962.2011.586237?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.

    Citations

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


    Cited by:

    1. Sheila Ellwood, 2016. "Editorial," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 157-161, April.
    2. Sheila Quinn, 2016. "Europe: A Survey of Gender Budgeting Efforts," IMF Working Papers 2016/155, International Monetary Fund.
    3. Carolyn J. Cordery & Kevin Simpkins, 2016. "Financial reporting standards for the public sector: New Zealand's 21st-century experience," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 209-218, April.
    4. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).

    More about this item

    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:taf:pubmmg:v:31:y:2011:i:4:p:265-270. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Chris Longhurst (email available below). General contact details of provider: http://www.tandfonline.com/RPMM20 .

    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.