485
Views
30
CrossRef citations to date
0
Altmetric
Articles

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

Pages 265-270 | Published online: 16 May 2011

Keep up to date with the latest research on this topic with citation updates for this article.

Read on this site (10)

Giovanna Dabbicco & Giorgia Mattei. (2021) The reconciliation of budgeting with financial reporting: A comparative study of Italy and the UK. Public Money & Management 41:2, pages 127-137.
Read now
Pawan Adhikari & Levi Gårseth-Nesbakk. (2016) Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum 40:2, pages 125-142.
Read now
Carolyn J. Cordery & Kevin Simpkins. (2016) Financial reporting standards for the public sector: New Zealand's 21st-century experience. Public Money & Management 36:3, pages 209-218.
Read now
Caroline Aggestam Pontoppidan & Isabel Brusca. (2016) The first steps towards harmonizing public sector accounting for European Union member states: strategies and perspectives. Public Money & Management 36:3, pages 181-188.
Read now
Sheila Ellwood. (2016) Editorial. Public Money & Management 36:3, pages 157-161.
Read now
Francesca Manes Rossi, Natalia Aversano & Johan Christiaens. (2014) IPSASB’s Conceptual Framework: Coherence with Accounting Systems in European Public Administrations. International Journal of Public Administration 37:8, pages 456-465.
Read now
Isabel Brusca, Vicente Montesinos & Danny S. L. Chow. (2013) Legitimating International Public Sector Accounting Standards (IPSAS): the case of Spain. Public Money & Management 33:6, pages 437-444.
Read now
Caridad Martí. (2013) Performance Budgeting and Accrual Budgeting. Public Performance & Management Review 37:1, pages 33-58.
Read now
Marine Portal, Evelyne Lande, Rowan Jones & Klaus Lüder. (2012) French revolution and German circumspection: reforming budgeting and accounting in national governments. Public Money & Management 32:5, pages 357-361.
Read now

Articles from other publishers (20)

Magdalena Kowalczyk & Josette Caruana. (2022) Governmental accounting and budgeting in Malta and Poland – a different dance to the same tune. International Journal of Public Sector Management 35:7, pages 783-805.
Crossref
André Carlos Busanelli de Aquino & Richard A. Batley. (2022) Pathways to hybridization: Assimilation and accommodation of public financial reforms in Brazil. Accounting, Organizations and Society 98, pages 101297.
Crossref
Adriana Tiron-Tudor. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 183 189 .
Caridad Martí. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 189 194 .
Kristin Wagner-Krechlok, Dennis Hilgers & Helge C. Brixner. (2018) The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits. Tékhne 16:1, pages 40-51.
Crossref
Isabel Brusca, Eugenio Caperchione, Sandra Cohen & Francesca Manes-Rossi. 2018. The Palgrave Handbook of Public Administration and Management in Europe. The Palgrave Handbook of Public Administration and Management in Europe 165 185 .
Adriana Tiron-Tudor. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 127 133 .
Caridad Martí. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 133 138 .
Adriana Tiron-Tudor. 2017. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 6 .
Isabel Brusca & Juan Carlos Martínez. (2016) L’adoption des IPSAS : un défi pour la modernisation et l’harmonisation de la comptabilité du secteur public. Revue Internationale des Sciences Administratives Vol. 82:4, pages 761-781.
Crossref
Isabel Brusca & Juan Carlos Martínez. (2016) Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting. International Review of Administrative Sciences 82:4, pages 724-744.
Crossref
Eugenio Anessi-Pessina, Carmela Barbera, Mariafrancesca Sicilia & Ileana Steccolini. (2016) Public sector budgeting: a European review of accounting and public management journals. Accounting, Auditing & Accountability Journal 29:3, pages 491-519.
Crossref
Sheila Quinn. (2016) Europe: A Survey of Gender Budgeting Efforts. IMF Working Papers 16:155, pages 1.
Crossref
Caridad Martí. 2016. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 6 .
Thomas Müller-Marqués Berger & Jens Heiling. 2015. Public Sector Accounting and Auditing in Europe. Public Sector Accounting and Auditing in Europe 93 107 .
Andreas BurthAndreas Burth. 2015. Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung. Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung 75 125 .
Isabel Brusca Alijarde & Vicente Montesinos Julve. (2014) Accrual financial reporting in the Public Sector: Is it a reality?. Innovar 24:54, pages 107-120.
Crossref
Andreas Burth & Dennis Hilgers. (2014) Cui bono? Depicting the benefits of the new municipal budgeting and accounting regime in Germany. Journal of Business Economics 84:4, pages 531-570.
Crossref
Rowan Jones, Evelyne Lande, Klaus Lüder & Marine Portal. (2013) A Comparison of Budgeting and Accounting Reforms in the National Governments of France, Germany, the UK and the US. Financial Accountability & Management 29:4, pages 419-441.
Crossref
Bento Rodrigo Pereira Monteiro & Ricardo Corrêa Gomes. (2013) Experiências internacionais com o orçamento público por regime de competência. Revista Contabilidade & Finanças 24:62, pages 103-112.
Crossref

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:

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:

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.