TY - JOUR
T1 - The Federal Government of Germany's circumspection concerning accrual budgeting and accounting
AU - Jones, Rowan
AU - Lueder, K
PY - 2011/1/1
Y1 - 2011/1/1
N2 - 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.
AB - 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.
U2 - 10.1080/09540962.2011.586237
DO - 10.1080/09540962.2011.586237
M3 - Article
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
SN - 1467-9302
VL - 31
SP - 265
EP - 270
JO - Public Money & Management
JF - Public Money & Management
IS - 4
ER -