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Cui bono? : depicting the benefits of the new muncipal budgeting and accounting regime in Germany
Burth, Andreas; Hilgers, Dennis - In: Journal of business economics : JBE 84 (2014) 4, pp. 531-570
Persistent link: https://www.econbiz.de/10010354718
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Does accrual accounting improve municipalities' efficiency? : evidence from Germany
Lampe, H. W.; Hilgers, Dennis; Ihl, C. - In: Applied economics 47 (2015) 40/42, pp. 4349-4363
Persistent link: https://www.econbiz.de/10011294562
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The Influence of Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities : An Institutional View
Nitzl, Christian - 2018
Despite its benefits, municipalities frequently struggle to take advantage of accrual accounting as a basis for managerial decisions. We assume that the reason is that municipalities implement accrual accounting in a symbolic way for legitimacy purposes. To identify factors enhancing a more...
Persistent link: https://www.econbiz.de/10012919490
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The influence of the organizational structure, environment, and resource provision on the use of accrual accounting in municipalities
Nitzl, Christian; Hilgers, Dennis; Hirsch, Bernhard; … - In: Schmalenbach business review : sbr 72 (2020) 2, pp. 271-298
Persistent link: https://www.econbiz.de/10012429675