The Federal Government of Germany's circumspection concerning accrual budgeting and accounting

Rowan Jones and Klaus Lüder

Public Money & Management, 2011, vol. 31, issue 4, 265-270

Abstract: In 2010, the German federal government, renowned for its fiscal rectitude, abandoned its accrual-based budgeting and accounting reform, certainly the output-based budgeting component of it and possibly the rest. While the German federal ministry of finance supported the reform, parliamentarians feared that the change from an input to an output orientation to the budget, together with the reduction of the number of individual appropriations, would result in a loss of their control over the budget and the government's finances. The global banking crisis certainly increased, and may well have triggered, these fears.

Date: 2011
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DOI: 10.1080/09540962.2011.586237

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