Reforms in public sector accounting

Type Research Project

Funding Bodies
  • None

Duration Oct. 1, 2009 - Oct. 1, 2015

  • Institute for Public Management and Governance IN (Details)
  • Institute for Organization Studies IN (Details)

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Abstract (German)

This project focuses on developments of public sector accounting regulations and standards such as trends to performance budgeting or flexibilization and autonomization of administrative units. We analyze the institutional embedding, dynamics of the reform processes as well as the contents of the reforms initiatives in order to identify the specific characteristics of the Austrian development in comparison to other European countries (currently Italy and Northern Ireland).

Abstract (English)

This project focuses on developments of public sector accounting regulations and standards such as trends to performance budgeting or flexibilization and autonomization of administrative units. We analyze the institutional embedding, dynamics of the reform processes as well as the contents of the reforms initiatives in order to identify the specific characteristics of the Austrian development in comparison to other European countries (currently Italy and Northern Ireland).

Partners

  • Federal Ministry of Finance - Austria

Publications

Book (monograph)

2013 Seiwald, Johann, Meyer, Renate, Hammerschmid, Gerhard, Egger-Peitler, Isabell, Höllerer, Markus. 2013. Neue Wege des Haushaltsmanagements: Internationale Erfahrungen, Herausforderungen und Trends. Berlin: edition sigma. (Details)

Journal article

2014 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann. 2014. The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. Critical Perspectives on Accounting. 25 (4-5), 388-408. (Details)
2012 Seiwald, Johann, Meyer, Renate. 2012. Familienähnlichkeiten und -unterschiede: Haushaltsreformen in Österreich und Deutschland im Vergleich. Verwaltung und Management (3), 122-126. (Details)

Chapter in edited volume

2012 Meyer, Renate, Seiwald, Johann, Polzer, Tobias, Höllerer, Markus. 2012. Manifestationen von Verwaltungsparadigmen im österreichischen Haushaltsrecht. In: Public Management im Paradigmenwechsel. Staat und Verwaltung im Spannungsfeld von New Public Management, Open Government und bürokratischer Restauration, Hrsg. Hilgers, Dennis, Schauer, Reinbert, Thom, Norbert, 89-103. Linz: Trauner. (Details)

Paper presented at an academic conference or symposium

2015 Polzer, Tobias, Meyer, Renate, Höllerer, Markus, Seiwald, Johann. 2015. Global reform paradigms and their local translations: Sedimentation through discursive embedding. 31st EGOS Colloquium, Athen, Griechenland, 02.07.-04.07. (Details)
2014 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2014. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. IRSPM, Ottawa, Kanada, 09.04.-11.04.. (Details)
  Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2014. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. 8th EIASM International Public Sector Conference, Edinburgh, Großbritannien, 02.09.-04.09. (Details)
  Liguori, Mariannunziata, Hyndman, Noel, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2014. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. European Accounting Association Annual Congress 2014, Tallinn, Estland, 21.05.-23.05. (Details)
2013 Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann, Steccolini, Ileana. 2013. Making Sense of Public Sector Accounting Reforms: A Comparison of the UK, Italy and Austria. CIGAR, Birmingham, Großbritannien, 02.09.-03.09. (Details)
2012 Liguori, Mariannunziata, Hyndman, Noel, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann. 2012. Does the talk match the walk? A story of accounting change in three European countries. 16th IRSPM Conference 2012, Rom, Italien, 13.04.-15.04. (Details)
  Meyer, Renate, Seiwald, Johann, Polzer, Tobias, Höllerer, Markus. 2012. Manifestationen von Verwaltungsparadigmen im österreichischen Haushaltsrecht. Public Management Colloquium, Hamburg, Deutschland, 28.02.-29.02.. (Details)
  Hyndman, Noel, Liguori, Mariannunziata, Meyer, Renate, Polzer, Tobias, Rota, Silvia, Seiwald, Johann. 2012. The translation and sedimentation of accounting reforms. A comparison of the UK, Austrian and Italian experiences. 28th EGOS Colloquium, Helsinki, Finnland, 05.07.-07.07. (Details)
2011 Seiwald, Johann, Polzer, Tobias, Meyer, Renate. 2011. From Public Administration to Public Governance: Shifting Paradigms in Budgeting and Accounting Reforms in Austria. IRSPM - International Research Society for Public Management, Dublin, Irland, 11.04.-13.04.. (Details)
  Seiwald, Johann, Polzer, Tobias, Meyer, Renate, Höllerer, Markus. 2011. The path to the budget reform in Austria. Traces of discourses in the federal budget law and its amendments. APPAM Conference, Moskau, Russische Föderation, 28.06.-29.06.. (Details)

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