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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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Trajectories of local open government : an empirical investigation of managerial and political perceptions
Schmidthuber, Lisa; Hilgers, Dennis - In: International public management journal 24 (2021) 4, pp. 537-561
Persistent link: https://www.econbiz.de/10012624629
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Financial aid for local governments : blessing or mismanagement?
Lampe, Hannes Willi; Hilgers, Dennis - In: International journal of public sector performance … 3 (2017) 1, pp. 40-58
Persistent link: https://www.econbiz.de/10011833249
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Open government: exploring pattems of mobile interaction between citizens and local government
Hilgers, Dennis; Schmidthuber, Lisa - In: European cities in dynamic competition : theory and …, (pp. 57-72). 2018
Persistent link: https://www.econbiz.de/10011915180
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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