Das parlamentarische Berichtswesen im doppischen Produkthaushalt

Wagner, Kristin; Quast, Jan; Brixner, Helge C.; Hilgers, Dennis

doi:10.5771/0947-9856-2017-3-145

Cited by 2 publications

(1 citation statement)

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“…All of these tasks require an extensive use of accounting and budgeting information. This applies to the spokespersons on budgetary policy but not to members of parliament whose focus is on other areas of policy-making since they use financial information selectively and only at the main stages in the budget process (Duisenberg, 2016;Wagner, Quast, Brixner, & Hilgers, 2017). As regards administrative officials, budgetary officials can be counted as key users because their responsibilities comprise, inter alia, the preparation of documents concerning the financial planning and the draft budget for the respective government ministry, and the execution of the latter.…”

Section: Introductionmentioning

confidence: 99%

The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits

Wagner‐Krechlok

Hilgers

Brixner

2018

Tékhne

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In a multiple-step reform process, the city-state of Hamburg introduced a full accruals accounting and budgeting system. Based on a document analysis, this paper describes how the reforms were implemented, who the supporters were, and what the motivation behind their support was. It also analyses what benefits users of financial information have gained from the reforms by using responses resulting from semi-structured interviews. The authors find that the main actors were the state parliament and the state government, whose primary aim was to increase transparency about public resources and their consumption. These actors benefitted from the reforms because they now have information available that enables them to fulfil their respective roles within the budget process, and to achieve their political objectives. The authors conclude that under these conditions information use is encouraged and, thus, contribute to a better understanding of how reforms in public sector financial management succeed.

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Section: Introductionmentioning

confidence: 99%