Does accrual accounting improve municipalities' efficiency? Evidence from Germany

Hannes Lampe; Dennis Hilgers; Ch. Ihl

doi:10.1080/00036846.2015.1030562

Does accrual accounting improve municipalities' efficiency? Evidence from Germany

Hannes Lampe
, Dennis Hilgers
, Ch. Ihl

Institute of Public and Nonprofit Management

Research output: Contribution to journal › Article › peer-review

Original language	English
Pages (from-to)	4349-4363
Number of pages	15
Journal	Applied Economics
Volume	47
Issue number	41
DOIs	https://doi.org/10.1080/00036846.2015.1030562
Publication status	Published - 02 Sept 2015

Fields of science

303016 Hospital management
502 Economics
502011 Cooperative systems
502023 NPO research
502033 Accounting
502052 Business administration
505027 Administrative studies
502024 Public economy
502031 Public management

JKU Focus areas

Management and Innovation

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10.1080/00036846.2015.1030562

Cite this

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title = "Does accrual accounting improve municipalities' efficiency? Evidence from Germany",

author = "Hannes Lampe and Dennis Hilgers and Ch. Ihl",

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T1 - Does accrual accounting improve municipalities' efficiency? Evidence from Germany

AU - Lampe, Hannes

AU - Hilgers, Dennis

AU - Ihl, Ch.

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U2 - 10.1080/00036846.2015.1030562

DO - 10.1080/00036846.2015.1030562

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JO - Applied Economics

JF - Applied Economics

IS - 41

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Does accrual accounting improve municipalities' efficiency? Evidence from Germany

Fields of science

JKU Focus areas

Access to Document

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