The Federal Government of Germany's circumspection concerning accrual budgeting and accounting
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.
Year of publication: |
2011
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Authors: | Jones, Rowan ; Lüder, Klaus |
Published in: |
Public Money & Management. - Taylor & Francis Journals, ISSN 0954-0962. - Vol. 31.2011, 4, p. 265-270
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Publisher: |
Taylor & Francis Journals |
Saved in:
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