2023-02-042022-03-152022-03-152023-02-042022-03-152021978-3-8305-5131-7https://doi.org/10.35998/joefin-2021-0007https://repository.difu.de/handle/difu/583535German 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.Beitrag (Sammelwerk)https://nbn-resolving.org/urn:nbn:de:101:1-2021061704460708407251DoppikÖffentliche FinanzenFinanzverwaltungKommunalfinanzenGemeindefinanzhaushaltBuchführungVerfahrensänderungNeues SteuerungsmodellEmpirische UntersuchungKosten-Nutzen-Analyse