The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits

Kristin Wagner-Krechlok; Dennis Hilgers; Helge Brixner

doi:10.2478/tekhne-2019-0004

The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits

Kristin Wagner-Krechlok, Dennis Hilgers, Helge Brixner

Institute of Public and Nonprofit Management

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

Original language	English
Pages (from-to)	40-51
Number of pages	12
Journal	Tékhne - Review of Applied Management Studies
Volume	16
Issue number	1
DOIs	https://doi.org/10.2478/tekhne-2019-0004
Publication status	Published - 2018

Fields of science

303016 Hospital management
502 Economics
502009 Corporate finance
502011 Cooperative systems
502023 NPO research
502033 Accounting
502052 Business administration
505027 Administrative studies
502024 Public economy
502031 Public management

JKU Focus areas

Sustainable Development: Responsible Technologies and Management

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10.2478/tekhne-2019-0004

Cite this

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AU - Hilgers, Dennis

AU - Brixner, Helge

PY - 2018

Y1 - 2018

UR - https://www.researchgate.net/publication/332045656_The_introduction_of_accrual_accounting_and_budgeting_in_the_city_state_of_Hamburg_A_qualitative_analysis_of_the_reform_process_and_its_benefits

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DO - 10.2478/tekhne-2019-0004

M3 - Article

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VL - 16

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JO - Tékhne - Review of Applied Management Studies

JF - Tékhne - Review of Applied Management Studies

IS - 1

ER -

The introduction of accrual accounting and budgeting in the city state of Hamburg: A qualitative analysis of the reform process and its benefits

Fields of science

JKU Focus areas

Access to Document

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