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

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  • Rowan Jones
  • Klaus Lüder

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.

Suggested Citation

  • Rowan Jones & Klaus Lüder, 2011. "The Federal Government of Germany's circumspection concerning accrual budgeting and accounting," Public Money & Management, Taylor & Francis Journals, vol. 31(4), pages 265-270, July.
    • Handle: RePEc:taf:pubmmg:v:31:y:2011:i:4:p:265-270
    DOI: 10.1080/09540962.2011.586237
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    Cited by:

    1. Sheila Ellwood, 2016. "Editorial," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 157-161, April.
    2. Sheila Quinn, 2016. "Europe: A Survey of Gender Budgeting Efforts," IMF Working Papers 2016/155, International Monetary Fund.
    3. Carolyn J. Cordery & Kevin Simpkins, 2016. "Financial reporting standards for the public sector: New Zealand's 21st-century experience," Public Money & Management, Taylor & Francis Journals, vol. 36(3), pages 209-218, April.
    4. Aquino, André Carlos Busanelli de & Batley, Richard A., 2022. "Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil," Accounting, Organizations and Society, Elsevier, vol. 98(C).

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