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Public Management Review Volume 8, 2006 - Issue 1
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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

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Vincent Tawiah & Teerooven Soobaroyen. (2022) The relationship between the adoption of international public sector accounting standards and sources of government financing: evidence from developing countries. Accounting Forum 0:0, pages 1-24.
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Said Elbanna, Rhys Andrews & Raili Pollanen. (2016) Strategic Planning and Implementation Success in Public Service Organizations: Evidence from Canada. Public Management Review 18:7, pages 1017-1042.
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Jenny Stewart. (2012) Multiple-case Study Methods in Governance-related Research. Public Management Review 14:1, pages 67-82.
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Erk P. Piening. (2011) Insights into the Process Dynamics of Innovation Implementation. Public Management Review 13:1, pages 127-157.
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Articles from other publishers (28)

Elisa Bonollo. (2022) Negative effects of the adoption of accrual accounting in the public sector: a systematic literature review and future prospects. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 1-27.
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Andrea Funke, Ralf Wilden & Siegfried Gudergan. (2023) Only senior managers lead business model innovation, or do they? Levels of management and dynamic capability deployment. Industrial Marketing Management 114, pages 181-195.
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David Lindermüller, Irina Lindermüller, Christian Nitzl & Bernhard Hirsch. (2023) Antecedents of public‐sector auditors’ economic error communication: Evidence from Germany. Financial Accountability & Management 39:3, pages 593-615.
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Hui Zhang, Huiying Ding & Jianying Xiao. (2023) How Organizational Agility Promotes Digital Transformation: An Empirical Study. Sustainability 15:14, pages 11304.
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Fabienne-Sophie Schäfer, Bernhard Hirsch & Christian Nitzl. (2021) Stakeholder pressure as a driver of risk management practices in public administrations. Journal of Accounting & Organizational Change 18:1, pages 33-56.
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Sergei Yaschenko, Vladimir Polyakov & Tatiana Sabitova. (2021) Organizational structures of mining companies: composition and development. SHS Web of Conferences 106, pages 01011.
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Frank Bezzina, Emanuel Camilleri & Vincent MarmaràFrank Bezzina, Emanuel Camilleri & Vincent Marmarà. 2021. Public Service Reforms in a Small Island State. Public Service Reforms in a Small Island State 179 193 .
Christian Nitzl, Dennis Hilgers, Bernhard Hirsch & David Lindermüller. (2020) The Influence of the Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities. Schmalenbach Business Review 72:2, pages 271-298.
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Sara Giovanna Mauro, Lino Cinquini & Lotta-Maria Sinervo. (2019) Actors’ dynamics toward performance-based budgeting: a mix of change and stability?. Journal of Public Budgeting, Accounting & Financial Management 31:2, pages 158-177.
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Drorit Gassner & Anat Gofen. (2018) Street-Level Management: A Clientele-Agent Perspective on Implementation. Journal of Public Administration Research and Theory 28:4, pages 551-568.
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Sabrina Gigli & Laura Mariani. (2018) Lost in the transition from cash to accrual accounting. International Journal of Public Sector Management 31:7, pages 811-826.
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Carmela Barbera, Martin Jones, Sanja Korac, Iris Saliterer & Ileana Steccolini. (2017) Governmental financial resilience under austerity in Austria, England and Italy: How do local governments cope with financial shocks?. Public Administration 95:3, pages 670-697.
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Tania Ajam & David J. Fourie. (2016) Public Financial Management Reform in South African Provincial Basic Education Departments. Public Administration and Development 36:4, pages 263-282.
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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.
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Andreas BurthAndreas Burth. 2015. Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung. Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung 127 174 .
Andreas BurthAndreas Burth. 2015. Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung. Kommunale Haushaltssteuerung an der Schnittstelle von Doppik und Haushaltskonsolidierung 75 125 .
Rick Vogel. (2013) What Happened to the Public Organization? A Bibliometric Analysis of Public Administration and Organization Studies. The American Review of Public Administration 44:4, pages 383-408.
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Hans-Jürgen Bruns. (2014) Accounting change and value creation in public services—Do relational archetypes make a difference in improving public service performance?. Critical Perspectives on Accounting 25:4-5, pages 339-367.
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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.
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Yoon Jik Cho & James L. Perry. (2011) Intrinsic Motivation and Employee Attitudes. Review of Public Personnel Administration 32:4, pages 382-406.
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Michael Howlett. (2012) The lessons of failure: learning and blame avoidance in public policy-making. International Political Science Review 33:5, pages 539-555.
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Katharina Spraul, Anna Scheefer, Bernd Helmig & Bernd Eckstein. (2012) Doppik und Produkthaushalte als Instrumente strategischen Managements in Kommunen – Eine vergleichende FallstudieAccrual accounting and product-based budgeting as tools for strategic management in local government—A comparative case study. Zeitschrift für Betriebswirtschaft 82:9, pages 935-968.
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Hans-Gerd Ridder & Christina Hoon. 2011. New Public Service. New Public Service 85 107 .
Bernhard Blanke, Frank Nullmeier, Christoph Reichard & Göttrik Wewer. 2011. Handbuch zur Verwaltungsreform. Handbuch zur Verwaltungsreform 197 291 .
Bernhard Blanke, Frank Nullmeier, Christoph Reichard & Göttrik Wewer. 2011. Handbuch zur Verwaltungsreform. Handbuch zur Verwaltungsreform 197 291 .
Gabriele Fassauer & Frank Schirmer. (2008) Professionals as an Implementation Barrier to Change in Public Organisations: Political and Identity Perspectives. International Journal of Leadership in Public Services 4:4, pages 11-23.
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Frank Schirmer. 2007. Public Governance and Leadership. Public Governance and Leadership 565 588 .
Christian Nitzl, Dennis Hilgers & Bernhard Hirsch. (2018) The Influence of Organizational Structure, Environment, and Resource Provision on the Use of Accrual Accounting in Municipalities: An Institutional View. SSRN Electronic Journal.
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