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French revolution and German circumspection: reforming budgeting and accounting in national governments
| dc.rights.license | open | en_US |
| hal.structure.identifier | Institut de Recherche en Gestion des Organisations [IRGO] | |
| dc.contributor.author | PORTAL, Marine
IDREF: 19470386X | |
| dc.contributor.author | LANDE, Evelyne | |
| dc.contributor.author | JONES, Rowan | |
| dc.contributor.author | LÜDER, Klaus | |
| dc.date.accessioned | 2025-01-15T15:21:21Z | |
| dc.date.available | 2025-01-15T15:21:21Z | |
| dc.date.issued | 2012-09 | |
| dc.identifier.issn | 1467-9302 | en_US |
| dc.identifier.uri | https://oskar-bordeaux.fr/handle/20.500.12278/204301 | |
| dc.description.abstractEn | In France in 2001, a revolutionary budgeting and accounting reform of the central government was begun and, in 2006, introduced—it is now almost complete. In 2006, the German federal government began a similarly revolutionary budgeting and accounting reform, but abandoned it in 2010. We identify the similarities in technique between the two countries' reforms but also significant differences. The authors conclude that, notwithstanding the importance of accrual accounting in the French revolution and in the abortive German revolution, the resilience of the traditional budgetary accounting systems is striking. | |
| dc.language.iso | EN | en_US |
| dc.subject.en | Accrual accounting | |
| dc.subject.en | Budgeting | |
| dc.subject.en | France | |
| dc.subject.en | Germany | |
| dc.subject.en | National government | |
| dc.title | French revolution and German circumspection: reforming budgeting and accounting in national governments | |
| dc.type | Article de revue | en_US |
| dc.identifier.doi | 10.1080/09540962.2012.703421 | en_US |
| dc.subject.hal | Sciences de l'Homme et Société/Gestion et management | en_US |
| bordeaux.journal | Public Money and Management | en_US |
| bordeaux.page | 357-361 | en_US |
| bordeaux.volume | 32 | en_US |
| bordeaux.hal.laboratories | IRGO (Institut de Recherche en Gestion des Organisations) - EA 4190 | en_US |
| bordeaux.issue | 5 | en_US |
| bordeaux.institution | Université de Bordeaux | en_US |
| bordeaux.peerReviewed | oui | en_US |
| bordeaux.inpress | non | en_US |
| bordeaux.import.source | crossref | |
| hal.popular | non | en_US |
| hal.audience | Internationale | en_US |
| hal.export | false | |
| workflow.import.source | crossref | |
| dc.rights.cc | Pas de Licence CC | en_US |
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