Advanced search
Publication Cover
Public Management Review Volume 8, 2006 - Issue 1
Submit an article Journal homepage
743
Views
36
CrossRef citations to date
0
Altmetric
Original Articles

Managing implementation processes

The role of public managers in the implementation of accrual accounting – evidence from six case studies in Germany

Hans-Gerd Ridder University of Hannover, Faculty of Economics and Management, Institute of Business Research, Human Resource Management, Königsworther Platz 1, 30167, Hannover, Germany Phone: +49 511 762 4560 Fax: +49 511 762 4560 E-mail: [email protected]
,
Hans-Jürgen Bruns University of Hannover, Faculty of Economics and Management, Institute of Business Research, Human Resource Management, Königsworther Platz 1, 30167, Hannover, Germany Phone: +49 511 762 4560 Fax: +49 511 762 4560 E-mail: [email protected]
&
Fabian Spier University of Hannover, Faculty of Economics and Management, Institute of Business Research, Human Resource Management, Königsworther Platz 1, 30167, Hannover, Germany Phone: +49 511 762 4560 Fax: +49 511 762 4560 E-mail: [email protected]
Pages 87-118 | Published online: 18 Feb 2007
 
Sample our Economics, Finance,Business & Industry journals, sign in here to start your access, latest two full volumes FREE to you for 14 days

Abstract

In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, especially how public managers deal with new financial management systems and how their expectations are fulfilled. Based on a dynamic capability approach, six case studies in German municipalities are conducted. In a comparative analysis we focus on the dynamics of implementation processes. The findings emphasize that the application of accrual accounting is dependent on strategic orientations of top managers, involvement of middle managers and the capability to develop new structural routines in managing change.

Reprints and Corporate Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

To request a reprint or corporate permissions for this article, please click on the relevant link below:

Order Reprints Request Corporate Permissions

Academic Permissions

Please note: Selecting permissions does not provide access to the full text of the article, please see our help page How do I view content?

Obtain permissions instantly via Rightslink by clicking on the button below:

Request Academic Permissions

If you are unable to obtain permissions via Rightslink, please complete and submit this Permissions form. For more information, please visit our Permissions help page.

Related Research Data

Human Resource Systems and Sustained Competitive Advantage: A Competency-Based Perspective
Source: Academy of Management
Street-Level Management: A Clientele-Agent Perspective on Implementation
Source: Oxford University Press (OUP)
Is the Resource-Based “View” a Useful Perspective for Strategic Management Research? Yes
Source: Academy of Management
Symbolism and Strategic Change in Academia: The Dynamics of Sensemaking and Influence
Source: Institute for Operations Research and the Management Sciences (INFORMS)
Strategic Assets
Source: Wiley
Strategic change in local government management: Comparative case studies
Source: Informa UK Limited
Local Government Modernization in Germany: Between Incrementalism and Reform Waves
Source: Wiley
Cui bono? Depicting the benefits of the new municipal budgeting and accounting regime in Germany
Source: Springer Science and Business Media LLC
SELLING ISSUES TO TOP MANAGEMENT
Source: Academy of Management
The Strategic Hrm Debate and the Resource-Based View of the Firm
Source: Wiley
Is the Resource-Based “View” a Useful Perspective for Strategic Management Research? Yes
Source: Academy of Management
Organizational Culture: Can It Be a Source of Sustained Competitive Advantage?
Source: Academy of Management
MINDING THE COMPETITION: FROM MAPPING TO MASTERY
Source: Wiley
A Model of the Interaction of Strategic Behavior, Corporate Context, and the Concept of Strategy
Source: Academy of Management
DYNAMIC CAPABILITIES, WHAT ARE THEY?
Source: Wiley
A Resource-Based View of the Firm
Source: Wiley
Identity, Image, and Issue Interpretation: Sensemaking during Strategic Change in Academia.
Source: JSTOR
Building theories from case study research.
Source: Academy of Management
Human Assets and Management Dilemmas: Coping With Hazards On the Road to Resource-Based Theory
Source: Academy of Management
The Diffusion of Accounting Practices in the New 'Managerial' Public Sector
Source: Emerald
Beyond the M-form: toward a managerial theory of the firm
Source: Wiley
Actors’ dynamics toward performance-based budgeting: a mix of change and stability?
Source: Emerald
Leading Change in Local Government: The Tension between Evolutionary and Frame–breaking Reform in NSW
Source: Wiley
Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada
Source: Taylor & Francis
Analysis of Public Management Change Processes: The Case of Local Government Accounting Reforms in Germany
Source: Wiley
Building theories from case study research.
Source: Academy of Management
Governmental financial resilience under austerity in Austria, England and Italy: How do local governments cope with financial shocks?
Source: Wiley-Blackwell
The Transformation of an Accounting System During Organisational Change: A Longitudinal Study
Source: UK : Wiley-Blackwell
Contract Management from the Perspectives of Bureaucrats and Contractors: A Case Study of Hong Kong
Source: Informa UK Limited
Disrupted Routines: Team Learning and New Technology Implementation in Hospitals:
Source: JSTOR
The Dynamics of Collective Leadership and Strategic Change in Pluralistic Organizations
Source: Academy of Management
New Public Management: Design, Resistance, or Transformation? A Study of How Modern Reforms Are Received in a Civil Service System
Source: JSTOR
Studying Organizational Change and Development: Challenges for Future Research
Source: Academy of Management
Building theories from case study research.
Source: Academy of Management
THE RHETORIC AND REALITY OF AN ACCOUNTING CHANGE: A STUDY OF RESOURCE ALLOCATION.
Source: Elsevier BV
The case of public hospitals in Germany
Source: Informa UK Limited
Public sector budgeting: a European review of accounting and public management journals
Source: Emerald
Insights into performance-based budgeting in the public sector: a literature review and a research agenda
Source: Informa UK Limited
Edith Penrose's contribution to the resource-based view of strategic management
Source: John Wiley and Sons Ltd
What Middle Managers Do in Local Government: Stewardship of the Public Trust and the Limits of Reinventing Government
Source: JSTOR
Middle management involvement in strategy and its association with strategic type: A research note
Source: Elsevier BV
Toward a synthesis of the resource-based and dynamic-capability views of rent creation
Source: Wiley
Reformen öffentlicher Verwaltungen
Source: Deutscher Universitätsverlag
Role of Managerial Trustworthiness, Goal Directedness, and Extrinsic Reward Expectancy
Source: SAGE Publications
The Role of Middle Managers in Strategic Change in the Public Sector
Source: Informa UK Limited
Top management teams and pioneering: a resource-based view
Source: Informa UK Limited
Human resources and sustained competitive advantage: a resource-based perspective
Source: Informa UK Limited
Reading the wind: how middle managers assess the context for selling issues to top managers
Source: Wiley
The lessons of failure: learning and blame avoidance in public policy-making:
Source: SAGE Publications
Firm Resources and Sustained Competitive Advantage
Source: SAGE Publications
The Case for Cameral Accounting
Source: Wiley
Firm Resources and Sustained Competitive Advantage
Source: SAGE Publications

Linking provided by 

Related research

People also read lists articles that other readers of this article have read.

Recommended articles lists articles that we recommend and is powered by our AI driven recommendation engine.

Cited by lists all citing articles based on Crossref citations.
Articles with the Crossref icon will open in a new tab.