Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies
Abstract International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities. Three recent studies evaluated the effect of accrual accounting in German local governments — with sur...
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| Format: | Article |
| Language: | deu |
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Sciendo
2020-09-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2742-z |
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| _version_ | 1832569501078519808 |
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| author | Désirée I. Christofzik Florian Dorn Stefanie Gäbler Christian Raffer Felix Rösel |
| author_facet | Désirée I. Christofzik Florian Dorn Stefanie Gäbler Christian Raffer Felix Rösel |
| author_sort | Désirée I. Christofzik |
| collection | DOAJ |
| description | Abstract International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities. Three recent studies evaluated the effect of accrual accounting in German local governments — with surprising key findings. Local governments using accrual accounting reduce sales of public assets but also reduce capital spending. Those new findings cast doubt about whether accrual accounting really fosters more sustainable budgeting. |
| format | Article |
| id | doaj-art-01d577b266a54ea3a37aa6f3ee6fc813 |
| institution | Kabale University |
| issn | 0043-6275 1613-978X |
| language | deu |
| publishDate | 2020-09-01 |
| publisher | Sciendo |
| record_format | Article |
| series | Wirtschaftsdienst |
| spelling | doaj-art-01d577b266a54ea3a37aa6f3ee6fc8132025-02-02T20:49:57ZdeuSciendoWirtschaftsdienst0043-62751613-978X2020-09-01100970771110.1007/s10273-020-2742-zDoes Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation StudiesDésirée I. Christofzik0Florian Dorn1Stefanie Gäbler2Christian Raffer3Felix Rösel4Zentralbereich / Öffentliche Finanzwirtschaft, Hochschule des Bundes für öffentliche Verwaltung in BrühlÖffentliche Finanzen und politische Ökonomie, ifo Institut MünchenÖffentliche Finanzen und politische Ökonomie, ifo Institut MünchenHertie School Berlinifo Institut DresdenAbstract International organisations push for accrual accounting in the public sector. Accrual budgets should reveal the depreciation of public capital stocks and uncover implicit debt liabilities. Three recent studies evaluated the effect of accrual accounting in German local governments — with surprising key findings. Local governments using accrual accounting reduce sales of public assets but also reduce capital spending. Those new findings cast doubt about whether accrual accounting really fosters more sustainable budgeting.https://doi.org/10.1007/s10273-020-2742-z |
| spellingShingle | Désirée I. Christofzik Florian Dorn Stefanie Gäbler Christian Raffer Felix Rösel Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies Wirtschaftsdienst |
| title | Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies |
| title_full | Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies |
| title_fullStr | Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies |
| title_full_unstemmed | Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies |
| title_short | Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies |
| title_sort | does accrual accounting reduce public investment evidence from three recent evaluation studies |
| url | https://doi.org/10.1007/s10273-020-2742-z |
| work_keys_str_mv | AT desireeichristofzik doesaccrualaccountingreducepublicinvestmentevidencefromthreerecentevaluationstudies AT floriandorn doesaccrualaccountingreducepublicinvestmentevidencefromthreerecentevaluationstudies AT stefaniegabler doesaccrualaccountingreducepublicinvestmentevidencefromthreerecentevaluationstudies AT christianraffer doesaccrualaccountingreducepublicinvestmentevidencefromthreerecentevaluationstudies AT felixrosel doesaccrualaccountingreducepublicinvestmentevidencefromthreerecentevaluationstudies |