This article contributes to the debate on the incorporation of performance information in
European local government budgets. At the core is the development of an analytical model …

Many governments have replaced traditional cash-based accounting with some form of
accrual-based accounting system. However, empirical evidence on the effects of the public …

The stressed financial situation in the public sector and the continuous aspiration for
austerity in western governments and public bodies is omnipresent. As one core element in …

IMPACT German municipalities have prepared performance budgets for over 10 years. The
incorporation of performance information into the budget is, however, still work in progress …

International organizations have encouraged national governments to switch from traditional
cash-based to business-like accrual accounting, on the presumption that long-run benefits …

Severe fiscal problems, the insufficient comparability of financial information and increasing
demands for better accountability require national governments and international …

Despite its benefits, municipalities frequently struggle to take advantage of accrual
accounting as a basis for managerial decisions. We assume that the reason for this is that …

Purpose Public financial management has been characterized by the implementation of
several innovations and reforms that embrace different areas and scope. These reforms aim …

Performance budgeting (PB) has been implemented during the last two decades in each of
the three German-speaking countries, although not at all government levels. Switzerland is a …

German public administration has often been characterised as an ideal example of a
bureaucratic Rechtsstaat (see Chap. 2), with its functioning described along the lines of …