The Federal Government of Germany's circumspection concerning accrual budgeting and accounting

Rowan Jones, K Lueder

    Research output: Contribution to journalArticle

    17 Citations (Scopus)

    Abstract

    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.
    Original languageEnglish
    Pages (from-to)265-270
    Number of pages6
    JournalPublic Money & Management
    Volume31
    Issue number4
    DOIs
    Publication statusPublished - 1 Jan 2011

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