Managing implementation processes: The role of public managers in the implementation of accrual accounting - Evidence from six case studies in Germany

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Authors

  • Hans Gerd Ridder
  • Hans Jürgen Bruns
  • Fabian Spier
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Details

Original languageEnglish
Pages (from-to)87-118
Number of pages32
JournalPublic management review
Volume8
Issue number1
Publication statusPublished - Mar 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.

Keywords

    Accrual accounting, Case study, Dynamic capabilities, Implementation processes, Public managers, Resource-based view

ASJC Scopus subject areas

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Managing implementation processes: The role of public managers in the implementation of accrual accounting - Evidence from six case studies in Germany. / Ridder, Hans Gerd; Bruns, Hans Jürgen; Spier, Fabian.
In: Public management review, Vol. 8, No. 1, 03.2006, p. 87-118.

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