Managing implementation processes: The role of public managers in the implementation of accrual accounting - evidence from six case studies in Germany

In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, es...

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Bibliographic Details
Published in:Public management review 2006-03, Vol.8 (1), p.87-118
Main Authors: Ridder, Hans-Gerd, Bruns, Hans-Jürgen, Spier, Fabian
Format: Article
Language:English
Subjects:
Accrual accounting
Case studies
case study
Comparative analysis
dynamic capabilities
Germany
implementation processes
Local government
Middle management
Public management
public managers
Public services
resource-based view
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Summary:In order to improve financial decision making in local governments in Germany, accrual output-based budgeting is being introduced. As the dynamics of implementation processes are often neglected, we research the shift from established rules and procedures to the application of accrual accounting, especially how public managers deal with new financial management systems and how their expectations are fulfilled. Based on a dynamic capability approach, six case studies in German municipalities are conducted. In a comparative analysis we focus on the dynamics of implementation processes. The findings emphasize that the application of accrual accounting is dependent on strategic orientations of top managers, involvement of middle managers and the capability to develop new structural routines in managing change.
ISSN:1471-9037
1471-9045
DOI:10.1080/14719030500518857