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Debatte über die Doppik: Replik und Erwiderung
[Debate about Accural Accounting – Reply and Response]

Author

Listed:
  • Stephan Stüber

    (Finanzbehörde der Freien und Hansestadt Hamburg)

  • Désirée I. Christofzik

    (Hochschule des Bundes für öffentliche Verwaltung in Brühl)

  • Florian Dorn

    (ifo Institut München)

  • Stefanie Gäbler
  • Christian Raffer

    (Hertie School Berlin)

  • Felix Rösel

    (ifo Institut Dresden)

Abstract

Zusammenfassung In der Septemberausgabe 2020 veröffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel „Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien“ von Désirée Christofzik, Florian Dorn, Stefanie Gäbler, Christian Raffer und Felix Rösel. Stephan Stüber vertritt in einer Replik eine andere Auffassung, im Anschluss erläutern Christofzik et al. ihren Standpunkt in einer Erwiderung.

Suggested Citation

  • Stephan Stüber & Désirée I. Christofzik & Florian Dorn & Stefanie Gäbler & Christian Raffer & Felix Rösel, 2021. "Debatte über die Doppik: Replik und Erwiderung [Debate about Accural Accounting – Reply and Response]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 101(2), pages 138-143, February.
    • Handle: RePEc:spr:wirtsc:v:101:y:2021:i:2:d:10.1007_s10273-021-2856-y
    DOI: 10.1007/s10273-021-2856-y
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    References listed on IDEAS

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    1. Désirée I. Christofzik & Florian Dorn & Stefanie Gäbler & Christian Raffer & Felix Rösel, 2020. "Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien [Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies]," Wirtschaftsdienst, Springer;ZBW - Leibniz Information Centre for Economics, vol. 100(9), pages 707-711, September.
    2. Kugler Franziska & Schwerdt Guido & Wößmann Ludger, 2014. "Ökonometrische Methoden zur Evaluierung kausaler Effekte der Wirtschaftspolitik," Perspektiven der Wirtschaftspolitik, De Gruyter, vol. 15(2), pages 105-132, June.
    3. Christofzik, Désirée I., 2019. "Does accrual accounting alter fiscal policy decisions? - Evidence from Germany," European Journal of Political Economy, Elsevier, vol. 60(C).
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    More about this item

    JEL classification:

    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration
    • H71 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Taxation, Subsidies, and Revenue
    • H72 - Public Economics - - State and Local Government; Intergovernmental Relations - - - State and Local Budget and Expenditures

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