References
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- 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 .