Details
| Originalsprache | Englisch |
|---|---|
| Seiten (von - bis) | 87-118 |
| Seitenumfang | 32 |
| Fachzeitschrift | Public management review |
| Jahrgang | 8 |
| Ausgabenummer | 1 |
| Publikationsstatus | Veröffentlicht - März 2006 |
Abstract
In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, especially how public managers deal with new financial management systems and how their expectations are fulfilled. Based on a dynamic capability approach, six case studies in German municipalities are conducted. In a comparative analysis we focus on the dynamics of implementation processes. The findings emphasize that the application of accrual accounting is dependent on strategic orientations of top managers, involvement of middle managers and the capability to develop new structural routines in managing change.
ASJC Scopus Sachgebiete
- Betriebswirtschaft, Management und Rechnungswesen (insg.)
- Management-Informationssysteme
- Betriebswirtschaft, Management und Rechnungswesen (insg.)
- Technologie- und Innovationsmanagement
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in: Public management review, Jahrgang 8, Nr. 1, 03.2006, S. 87-118.
Publikation: Beitrag in Fachzeitschrift › Artikel › Forschung › Peer-Review
}
TY - JOUR
T1 - Managing implementation processes
T2 - The role of public managers in the implementation of accrual accounting - Evidence from six case studies in Germany
AU - Ridder, Hans Gerd
AU - Bruns, Hans Jürgen
AU - Spier, Fabian
PY - 2006/3
Y1 - 2006/3
N2 - In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, especially how public managers deal with new financial management systems and how their expectations are fulfilled. Based on a dynamic capability approach, six case studies in German municipalities are conducted. In a comparative analysis we focus on the dynamics of implementation processes. The findings emphasize that the application of accrual accounting is dependent on strategic orientations of top managers, involvement of middle managers and the capability to develop new structural routines in managing change.
AB - In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, especially how public managers deal with new financial management systems and how their expectations are fulfilled. Based on a dynamic capability approach, six case studies in German municipalities are conducted. In a comparative analysis we focus on the dynamics of implementation processes. The findings emphasize that the application of accrual accounting is dependent on strategic orientations of top managers, involvement of middle managers and the capability to develop new structural routines in managing change.
KW - Accrual accounting
KW - Case study
KW - Dynamic capabilities
KW - Implementation processes
KW - Public managers
KW - Resource-based view
UR - http://www.scopus.com/inward/record.url?scp=33745685678&partnerID=8YFLogxK
U2 - 10.1080/14719030500518857
DO - 10.1080/14719030500518857
M3 - Article
AN - SCOPUS:33745685678
VL - 8
SP - 87
EP - 118
JO - Public management review
JF - Public management review
SN - 1471-9037
IS - 1
ER -