DOAJ Open Access 2020

Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies

Désirée I. Christofzik Florian Dorn Stefanie Gäbler Christian Raffer Felix Rösel

Abstrak

Abstract International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities. Three recent studies evaluated the effect of accrual accounting in German local governments — with surprising key findings. Local governments using accrual accounting reduce sales of public assets but also reduce capital spending. Those new findings cast doubt about whether accrual accounting really fosters more sustainable budgeting.

Topik & Kata Kunci

Economic theory. Demography Social history and conditions. Social problems. Social reform

Penulis (5)

Désirée I. Christofzik

Florian Dorn

Stefanie Gäbler

Christian Raffer

Felix Rösel

Format Sitasi

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Christofzik, D.I., Dorn, F., Gäbler, S., Raffer, C., Rösel, F. (2020). Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies. https://doi.org/10.1007/s10273-020-2742-z

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Informasi Jurnal

Tahun Terbit: 2020
Sumber Database: DOAJ
DOI: 10.1007/s10273-020-2742-z
Akses: Open Access ✓