Does Accrual Accounting Reduce Public Investment? Evidence from Three Recent Evaluation Studies

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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Main Authors: Désirée I. Christofzik, Florian Dorn, Stefanie Gäbler, Christian Raffer, Felix Rösel
Format: Article
Language:deu
Published: Springer 2020-09-01
Series:Wirtschaftsdienst
Online Access:https://doi.org/10.1007/s10273-020-2742-z
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spelling doaj-01d577b266a54ea3a37aa6f3ee6fc8132021-09-26T11:38:21ZdeuSpringerWirtschaftsdienst0043-62751613-978X2020-09-01100970771110.1007/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
collection DOAJ
language deu
format Article
sources DOAJ
author Désirée I. Christofzik
Florian Dorn
Stefanie Gäbler
Christian Raffer
Felix Rösel
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
author_facet Désirée I. Christofzik
Florian Dorn
Stefanie Gäbler
Christian Raffer
Felix Rösel
author_sort Désirée I. Christofzik
title 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_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_sort does accrual accounting reduce public investment? evidence from three recent evaluation studies
publisher Springer
series Wirtschaftsdienst
issn 0043-6275
1613-978X
publishDate 2020-09-01
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.
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
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