Does accrual accounting improve municipalities’ efficiency? Evidence from Germany

Lampe, Hannes W.; Hilgers, Dennis; Ihl, Christoph

doi:10.1080/00036846.2015.1030562

Cited by 44 publications

(60 citation statements)

References 43 publications

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“…Finally, Lampe et al. () analyzed the effect of new accounting and budgeting regimes in 396 German municipalities from 2006 to 2008. On average, results on German municipalities showed that inputs or costs should be reduced by 1% to 20% of their current level.…”

Section: Country‐level Analysismentioning

confidence: 99%

“…Similarly, Lampe et al. () and Asatryan and De Witte () measured total government expenditures net of transfers from the central government to municipalities arguing that municipalities have no discretion to make decisions on their use. Current expenditures (46 papers)Current expenditures or operating expenses are the most widely used input indicators to measure the costs incurred by local governments to provide local services . They do not include capital expenditures since they are highly volatile because of investments in large infrastructures.Similarly, some studies have used the total net current expenditures in a municipality.…”

Section: Input and Output Indicatorsmentioning

confidence: 99%

Section: Input and Output Indicatorsmentioning

confidence: 99%

“…Kalb (2010 and Bischoff et al (2013) studied municipalities from 1990 to 2004, considering the impact of intergovernmental and vertical grants on cost efficiency, while Asatryan and De Witte (2015) evaluated 2,000 Bavarian municipalities in 2011, connecting the efficient provision of local public services with the role of direct democracy. Finally, Lampe et al (2015) analyzed the effect of new accounting and budgeting regimes in 396 German municipalities from 2006 to 2008. On average, results on German municipalities showed that inputs or costs should be reduced by 1% to 20% of their current level.…”

Section: A Systematic Review On Local Government Efficiencymentioning

confidence: 99%

“…(), Monkam (), Da Cruz and Marques (), Lampe et al. (), Radulovic and Dragutinović (), Agasisti et al. (), Pérez‐López et al.…”

unclassified

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Local governments' efficiency: a systematic literature review—part I

Narbón-Perpiñá

Witte

2017

Int Trans Operational Res

156

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The efficient management of the available resources in local governments has been a topic of high interest in the field of public sector. We provide an extensive and comprehensive review of the existing literature on local governments' efficiency from a global point of view, covering all articles from 1990 to August 2016. This paper is the first of two. It covers the basic aspects related to local governments' efficiency measurement not taking into account the effect of environmental conditions. First, we show a detailed overview of the studies investigating public sector efficiency across various countries, comparing the data and samples employed, and the main results obtained. Second, we describe which techniques have been used for measuring efficiency in the context of local governments. Third, we summarize the inputs and outputs used. Finally, we discuss some operative directions and considerations for further research in the field.

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Section: Country‐level Analysismentioning

confidence: 99%

Section: Input and Output Indicatorsmentioning

confidence: 99%

Section: Input and Output Indicatorsmentioning

confidence: 99%

Section: A Systematic Review On Local Government Efficiencymentioning

confidence: 99%

“…(), Monkam (), Da Cruz and Marques (), Lampe et al. (), Radulovic and Dragutinović (), Agasisti et al. (), Pérez‐López et al.…”

unclassified

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Local governments' efficiency: a systematic literature review—part I

Narbón-Perpiñá

Witte

2017

Int Trans Operational Res

156

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Municipal efficiency spillovers in France

Piedra-Peña,

Breuillé,

Gallo

2024

Ann Reg Sci

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This paper provides evidence of the role of efficiency spillovers between French municipalities assessed through four levels of municipal equipment. We investigate changes in municipal efficiency for both cities possessing a certain level of public goods and cities located closer to those hosting high-rank functions. Based on a cross-sectional database pertaining to French municipalities with over 3500 inhabitants in 2018, we develop a two-stage approach. In the first stage, we estimate municipal efficiency through a robust order-m approach, while in the second stage, we run a truncated bootstrapped regression to disentangle the effect of the distance of an observed municipality to each of the four equipment levels. Our results provide evidence of efficiency spillovers where the less-endowed municipalities benefit the most from higher efficiency due to their geographical proximity to larger equipment centers.

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

et al. 2020

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Zusammenfassung Internationale Organisationen empfehlen nachdrücklich, öffentliche Haushalte von der klassischen kameralen Buchführung auf die doppelte Buchführung (Doppik) umzustellen. Doppische Haushalte sollen den Wertverzehr der öffentlichen Infrastruktur offenlegen und die implizite Verschuldung sichtbar machen. Drei unabhängig voneinander entstandene Studien haben die Wirkung der Doppik am Beispiel deutscher Kommunen evaluiert und kommen zu teils überraschenden Ergebnissen. Doppisch buchende Kommunen veräußern zwar wie erwartet weniger öffentliches Vermögen, sie investieren aber tendenziell auch weniger in neues Vermögen. Diese empirischen Ergebnisse nähren Zweifel, ob die doppelte Buchführung tatsächlich nachhaltigere Haushaltsentscheidungen fördert.

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Does accrual accounting improve municipalities’ efficiency? Evidence from Germany

Cited by 44 publications

References 43 publications

Local governments' efficiency: a systematic literature review—part I

Local governments' efficiency: a systematic literature review—part I

Municipal efficiency spillovers in France

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

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