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Articles

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

Pages 265-270 | Published online: 16 May 2011

References

  • Budäus , D. , Behm , C. and Adam , B. 2003 . “ Germany ” . In op. cit Edited by: Lüder and Jones . 273 – 388 .
  • Federal Ministry of Finance . 2008 . The Budget System of the Federal Republic of Germany Berlin
  • Federal Ministry of Finance . 2009 . Summary: Modernization of the Budgeting and Accounting System Berlin
  • Lüder , K. and Jones , R. 2003 . Reforming Governmental Accounting and Budgeting in Europe , Edited by: Lüder , K. and Jones , R. Frankfurt : Fachverlag Moderne Wirtschaft .
  • Lüder , K. and Jones , R. 2003 . “ The diffusion of accrual accounting and budgeting in European governments—a cross-country analysis ” . In op. cit Edited by: Lüder and Jones . 13 – 57 .

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