Reforms in public sector accounting
Type Research Project
- None
Duration Oct. 1, 2009 - Oct. 1, 2015
Tags
Press 'enter' for creating the tagAbstract (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) |