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...
| Main Authors: | , , , , |
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| Format: | Article |
| Language: | deu |
| Published: |
Springer
2020-09-01
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| Series: | Wirtschaftsdienst |
| Online Access: | https://doi.org/10.1007/s10273-020-2742-z |