Analysis of Public Management Change Processes : (Record no. 15395)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 01723naa a2200193uu 4500 |
| 001 - CONTROL NUMBER | |
| control field | 6040310552121 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20190211160933.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 060403s2006 xx ||||gr |0|| 0 eng d |
| 999 ## - SYSTEM CONTROL NUMBERS (KOHA) | |
| Koha Dewey Subclass [OBSOLETE] | PHL2MARC21 1.1 |
| 041 ## - LANGUAGE CODE | |
| Language code of text/sound track or separate title | eng |
| 100 1# - MAIN ENTRY--PERSONAL NAME | |
| Personal name | RIDDER, Hans-Gerd |
| 9 (RLIN) | 24188 |
| 245 10 - TITLE STATEMENT | |
| Title | Analysis of Public Management Change Processes : |
| Remainder of title | The Case of Local Government Accounting Reforms in Germany |
| 260 ## - PUBLICATION, DISTRIBUTION, ETC. | |
| Place of publication, distribution, etc. | Canberra, Australia : |
| Name of publisher, distributor, etc. | Blackwell publishing, |
| Date of publication, distribution, etc. | June 2005 |
| 520 3# - SUMMARY, ETC. | |
| Summary, etc. | In Germany, financial pressure and a lack of efficiency have caused the need for several reform processes in the local governments of German municipalities. These local governments are facing a growing contradiction between decreasing levels of financial support and increasing responsibilities. In order to address this tension, municipalities are starting to change their accounting systems by implementing accrual accounting and output-based budgeting. Starting from a description of reform processes in German municipalities, we use the concept both of the resource-based view and of dynamic capabilities in order to observe the implementation of these new accounting standards. Based on six case studies, our empirical findings show that the idiosyncratic adaptation of new standards in municipalities leads to a diversity of outcomes in the implementation process. Finally, the future prospects of further public financial management reform processes in Germany are presented. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | BRUNS, Hans-Jürgen |
| 9 (RLIN) | 24189 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | SPIER, Fabian |
| 9 (RLIN) | 24190 |
| 773 08 - HOST ITEM ENTRY | |
| Title | Public Administration an International Quarterly |
| Related parts | 83, 2, p. 443-472 |
| Place, publisher, and date of publication | Canberra, Australia : Blackwell publishing, June 2005 |
| International Standard Serial Number | ISSN 0033-3298 |
| Record control number | |
| 942 ## - ADDED ENTRY ELEMENTS (KOHA) | |
| Koha item type | Periódico |
| 998 ## - LOCAL CONTROL INFORMATION (RLIN) | |
| -- | 20060403 |
| Operator's initials, OID (RLIN) | 1055^b |
| Cataloger's initials, CIN (RLIN) | Natália |
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