Ineffective fiscal rules ? the effect of public sector accounting standards on budgets, efficiency, and accountability Florian Dorn, Stefanie Gaebler & Felix Roesel
By: Dorn, Florian
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Contributor(s): Gaebler, Stefanie | Rösel, Felix.
Material type: 
ArticlePublisher: 2021Subject(s): IMPUESTOS | CONTABILIDAD PUBLICA | SECTOR PUBLICO | PRESUPUESTOS | SOSTENIBILIDAD FISCAL
In:
Public Choice v. 186, n. 3-4, March 2021, p. 387-412Summary: International organizations have encouraged national governments to switch from traditional cash-based to business-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We use a quasi-experimental setting to evaluate whether changing public sector accounting standards is justified. Some local governments in the German federal state of Bavaria introduced accrual accounting while others retained cash-based accounting. Difference-in-differences and event-study results do not show that (capital) expenditures, public debt, voter turnout, or government efficiency developed differently after changes in accounting standards. Operating costs of administration, however, increase under accrual accounting.
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| OP 1443/2020/189/1/2-1 Legislative production and public spending in France | OP 1443/2021/186/1/2 Public Choice | OP 1443/2021/186/3/4 Public Choice | OP 1443/2021/186/3/4-1 Ineffective fiscal rules ? | OP 1443/2021/187/1/2 Public Choice | OP 1443/2021/187/1/2-1 Special issue in honor of Janos Kornai | OP 1443/2021/187/3/4 Public Choice |
Disponible también en formato electrónico.
International organizations have encouraged national governments to switch from traditional cash-based to business-like accrual accounting, on the presumption that long-run benefits may outweigh substantial implementation and operating costs. We use a quasi-experimental setting to evaluate whether changing public sector accounting standards is justified. Some local governments in the German federal state of Bavaria introduced accrual accounting while others retained cash-based accounting. Difference-in-differences and event-study results do not show that (capital) expenditures, public debt, voter turnout, or government efficiency developed differently after changes in accounting standards. Operating costs of administration, however, increase under accrual accounting.
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