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Der Plumpsack geht um: Berliner Budgetkreisläufe

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  • Peters, Katharina

Abstract

In der Finanzwissenschaft wird das Modell vom sogenannten Budgetkreislauf genutzt, um das Prozedere der Geldverteilung in öffentlichen Verwaltungen zu beschreiben. Diese Beschreibung gilt immer noch, wo, wie am Beispiel des Landes Berlins zu sehen, die Grundlagen für das Funktionieren des Modells bereits weggebrochen sind: Es ist in diesem Stadtstaat heute kaum mehr möglich, für ein Jahr im voraus festzulegen, wo Ausgaben getätigt werden sollen. Es ist auch nicht mehr möglich, von konstanten Geldmengen für diesen Zeitraum auszugehen und daraus folgernd lassen sich die Gelder auch nicht mehr nach einer festgelegten Abfolge 'bewegen'. Anstelle dessen werden die zu kürzenden Budgets von einer Instanz zur anderen verschoben, wie, um das Bild eines Kinderspiels zu gebrauchen, ein Plumpsack, den man möglichst so geschickt an anderer Stelle plaziert, daß die nun betroffene Instanz nicht gleich reagiert. Der Aufsatz beschreibt mit ethnographischen Mitteln, wie es zu einer äußerst fragilen Koexistenz zwischen dem Budgetkreislauf als Modell und den veränderten Bedingungen der Verteilung öffentlicher Gelder kommt.

Suggested Citation

  • Peters, Katharina, 1999. "Der Plumpsack geht um: Berliner Budgetkreisläufe," Discussion Papers, Research Group Metropolitan City Studies FS II 99-502, WZB Berlin Social Science Center.
  • Handle: RePEc:zbw:wzbmet:fsii99502
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    1. Pentland, Brian T., 1993. "Getting comfortable with the numbers: Auditing and the micro-production of macro-order," Accounting, Organizations and Society, Elsevier, vol. 18(7-8), pages 605-620.
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