000			01723naa a2200193uu 4500
001			6040310552121
003			OSt
005			20190211160933.0
008			060403s2006 xx ||||gr |0|| 0 eng d
100	1		_aRIDDER, Hans-Gerd _924188
245	1	0	_aAnalysis of Public Management Change Processes : _bThe Case of Local Government Accounting Reforms in Germany
260			_aCanberra, Australia : _bBlackwell publishing, _cJune 2005
520	3		_aIn 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		_aBRUNS, Hans-Jürgen _924189
700	1		_aSPIER, Fabian _924190
773	0	8	_tPublic Administration an International Quarterly _g83, 2, p. 443-472 _dCanberra, Australia : Blackwell publishing, June 2005 _xISSN 0033-3298 _w
942			_cS
998			_a20060403 _b1055^b _cNatália
999			_aConvertido do Formato PHL _bPHL2MARC21 1.1 _c15395 _d15395
041			_aeng