Auflistung nach Schlagwort "Buchführung"
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Zeitschriften-/Zeitungsartikel Debatte über die Doppik: Replik und Erwiderung.(2021)In der Septemberausgabe 2020 veröffentlichte der Wirtschaftsdienst einen Aufsatz mit dem Titel „Bremst die Doppik öffentliche Investitionen? Ergebnisse aus drei aktuellen Evaluationsstudien“ von Désirée Christofzik, Florian Dorn, Stefanie Gäbler, Christian Raffer und Felix Rösel. Stephan Stüber vertritt in einer Replik eine andere Auffassung, im Anschluss erläutern Christofzik et al. ihren Standpunkt in einer Erwiderung.Beitrag (Sammelwerk) Do the Benefits Justify the Costs? An Overview of Empirical Research about the Local Government Accrual Accounting Reform in Germany.(2021)German local governments started to replace cash with accrual accounting in 2005. Today, three out of four local governments have implemented the reform. Although this shift in public accounting was quite fundamental, the empirical analysis of reform costs and outcomes in the first years was mainly limited to surveys. Only recently, public accounting and public economics scholars started to publish empirical studies which employ more advanced methods. This contributes to a better and more detailed understanding of the accrual accounting reform. However, a metastudy is still missing. This paper is trying to fill the gap. Based upon existing empirical research it aims at answering the question whether the reform benefits justify the enormous costs German local governments – and taxpayers – had to bear.Graue Literatur/ Bericht Zur Messung kommunaler Investitionsrückstände. Zwischen begrifflichen Abgrenzungsschwierigkeiten, statistischen Brüchen und notwendiger Methodenvielfalt.(2020) Deutsches Institut für Urbanistik -Difu-, BerlinQuestions about the required level of public investment have been part of the economic debate for a long time and will take on new relevance after the Corona crisis as well as in consideration of major transformative challenges such as demographic or climate change. The paper discusses the advantages and disadvantages of different approaches to estimate investment needs and backlogs, especially at the municipality level.