Analysis of public management change processes: The case of local government accounting reforms in Germany

Public Administration

Volumn 83, Issue 2, 2005, Pages 443-471

  Ridder, Hans Gerd ^a   Bruns, Hans Jürgen ^a   Spier, Fabian ^a  

^a LEIBNIZ UNIVERSITY HANNOVER   (Germany)

Author keywords

[No Author keywords available]

Indexed keywords

LOCAL GOVERNMENT; REFORM PROCESS;

CENTRAL EUROPE; EASTERN HEMISPHERE; EURASIA; EUROPE; GERMANY; WORLD;

EID: 19644376390     PISSN: 00333298     EISSN: None     Source Type: Journal    
DOI: 10.1111/j.0033-3298.2005.00457.x     Document Type: Article

References (60)

1. Adler, P.S. and S.-W. Kwon. 2002. 'Social Capital. Prospects for a New Concept', Academy of Management Review, 27, 1, 17-40.
2. Amit, R. and P.J.H. Schoemaker. 1993. 'Strategic Assets and Organizational Rent', Strategic Management Journal, 14, 33-46.
3. Barney, J.B. 1986. 'Organizational Culture. Can It be a Source of Sustained Competitive Advantage?', Academy of Management Review, 11, 3, 656-65.
4. Barney, J.B. 1991. 'Firm Resources and Sustained Competitive Advantage', Journal of Management, 17, 1, 99-120.
5. Barney, J.B. 2001. 'Is the Resource-Based "View" a Useful Perspective for Strategic Management Research? Yes', Academy of Management Review , 26, 1, 41-56.
6. Barney, J.B. 2002. Gaining and Sustaining Competitive Advantage, 2nd edn. Reading, MA: Prentice Hall.
7. Bogumil, J. and L. Kißler. 1998. 'Verwaltungsmodernisierung als Machtspiel: Zu den heimlichen Logiken kommunaler Modernisierungsprozesse', in D. Budäus, P. Conrad and G. Schreyögg (eds), Managementforschung 8: New Public Management. Berlin: De Gruyter, pp. 123-49.
8. Bosetzky, H. and P. Heinrich. 1994. Mensch und Organisation, 3rd edn. Cologne: Kohlhammer.
9. Boyne, G.A. 2002. 'Public and Private Management. What's the Difference?', Journal of Management Studies, 39, 1, 97-179.
10. Budäus, D. and S. Finger. 1999. 'Stand und Perspektiven der Verwaltungsreform in Deutschland', Die Verwaltung, 32, 313-43.
11. Budäus, D., C. Behm and B. Adam. 2003. 'Germany', in K. Lüder and R. Jones (eds), Reforming Governmental Accounting and Budgeting in Europe. Frankfurt: Fachverlag Moderne Wirtschaft, pp. 273-388.
12. Burgelman, R.A. 1996. 'A Process Model of Strategic Business Exit: Implications for an Evolutionary Perspective on Strategy', Strategic Management Journal, 17, 193-214.
13. Christiaens, J. 2001. 'Converging New Public Management Reforms and Diverging Accounting Practices in Flemish Local Governments', Financial Accountability and Management, 17, 2, 153-70.
14. Crozier, M. and E. Friedberg. 1993 [1979]. Macht und Organisation: Die Zwänge kollektiven Handelns. Frankfurt: Main Auton.
15. Davis, G. 2003. 'A Contract State? New Public Management in Australia', in R. Koch and P. Conrad (eds), New Public Service. Wiesbaden: Gabler, pp. 177-97.
16. Denis, J.L., L. Lamothe and A. Langley. 2001. 'The Dynamics of Collective Leadership and Strategic Change in Pluralistic Organizations', Academy of Management Journal, 44, 4, 809-37.
17. Dierickx, I. and K. Cool. 1989. 'Asset Stock Accumulation and Sustainability of Competitive Advantage', Management Science, 35, 12, 1504-13.
18. Dutton, J.E., S.J. Ashford, E.E. Wierba, et al. 1997. 'Reading the Wind: How Middle Managers assess the Context for Issue Selling to Top Managers', Strategic Management Journal, 15, 407-25.
19. Eisenhardt, K.M. 1989. 'Building Theories from Case Study Research', Academy of Management Review, 4, 4, 532-50.
20. Eisenhardt, K.M. and J.A. Martin. 2000. 'Dynamic Capabilities: What are they?', Strategic Management Journal, 21, 1105-21.
21. Freiling, J. 2001. Ressourcenorientierte Reorganisation: Problemanalyse und Change Management auf der Basis des Resource Based View. Wiesbaden: Deutscher Universitätsverlag.
22. Gioia, D.A. and J.B. Thomas. 1996. 'Identity, Image, and Issue Interpretation: Sensemaking during Strategic Change in Academia', Administrative Science Quarterly, 41, 370-403.
23. Gioia, D.A., J.B. Thomas, S.M. Clark and K. Chittipeddi. 1994. 'Symbolism and Strategic Change in Academia: The Dynamics of Sensemaking and Influence', Organization Science, 5, 363-83.
24. Göbel, M. 1999. Verwaltungsmanagement unter Veränderungsdruck! Eine mikropolitische Analyse. Munich: Hampp.
25. Grant, R.M. 1991. 'The Resource-Based Theory of Competitive Advantage: Implications for Strategy Formulation', California Management Review , 33, 3, 114-35.
26. Gurd, B. and H. Thorne. 2003. 'The Transformation of an Accounting System during Organisational Change: a Longitudinal Study', Financial Accountability and Management, 19, 1, 21-43.
27. Hill, H. and H. Klages (eds). 1995. Kreisverwaltung der Zukunft: Vergleichende Untersuchung aktueller Modernisierungsansätze in ausgewählten Kreisverwaltungen. Stuttgart: Raabe.
28. IMK (Ständige Konferenz der Innenminister). 2003. Pressemitteilung der 173. Konferenz der Innemninister und - senatoren der Länder. Reform des Gemeindehaushaltsrecht: Von einem zahlungsorientierten zu einem ressourcenorientierten Haushalts- und Rechnungswesen. (http://thueringen.de/de/tim/).
29. Innenministerium des Landes Nordrhein-Westfalen. 1999. Neues Kommunales Finanzmanagement. Eckpunkte der Reform. Düsseldorf: Innenministerium des Landes Nordrhein-Westfalen.
30. Innenministerium des Landes Nordrhein-Westfalen. 2003. Neues Kommunales Finanzmanagement. Abschlussbericht des Modellprojekts 'Doppischer Kommunalhaushalt in Nordrhein-Westfalen' 1999-2003. Freiburg: Haufe.
31. Jann, W. 1997. 'Public Management Reform in Germany. A Revolution without a Theory?', in W. Kickert (ed.), Public Management and Administrative Reform in Western Europe. Cheltenham: Elgar, pp. 81-100.
32. Jann, W. 2003. 'State, Administration and Governance in Germany. Competing Traditions and Dominant Narratives', Public Administration , 81, 1, 95-118.
33. Kettl, D.F. 2000. The Global Public Management Revolution. Washington, DC: Brookings Institution.
34. KGSt (Kommunale Gemeinschaftsstelle für Verwaltungsvereinfachung). 1993. Das Neue Steuerungsmodell. Begründung, Konturen, Umsetzung. KGSt-Bericht Nr. 5/1993. Köln.
35. KGSt (Kommunale Gemeinschaftsstelle für Verwaltungsvereinfachung). 2003. Who is the KGSt?. (http://www.kgst.de/verweise_unten/ about_us/who_is_the_kgst/index.html).
36. Lado, A.A. and M.C. Wilson. 1994. 'Human Resource Systems and Sustained Competitive Advantage. A Competency-Based Perspective', Academy of Management Review, 19, 4, 699-727.
37. Lüder, K. 1992. 'A Contingency Model of Government Accounting Innovations in the Political Administrative Environment', Research in Governmental and Nonprofit Accounting, 7, 99-127.
38. Lüder, K. and R. Jones. 2003. 'The Diffusion of Accrual Accounting and Budgeting in European Governments - a Cross-country Analysis', in K. Lüder and R. Jones (eds), Reforming Governmental Accounting and Budgeting in Europe. Frankfurt: Fachverlag Moderne Wirtschaft, pp. 13-57.
39. Majchrzak, A. and Q. Wang. 1999. 'Breaking the Functional Mind-Set in Process Organizations', Harvard Business Review, 74,5, 92-101.
40. Makadok, R. 2001. 'Toward a Synthesis of the Resource-based and Dynamic-Capability Views of Rent Creation', Strategic Management Journal, 22, 387-401.
41. Miles, M.B. and A.M. Huberman. 1994. Qualitative Data Analysis. An Expanded Sourcebook, 2nd edn. London: Sage.
42. Modellprojekt 'Doppischer Kommunalhaushalt in NRW'. 2003. Neues Kommunales Finanzmanagement, Betriebswirtschaftliche Grundlagen für das doppische Haushaltsrecht, 2nd edn. Freiburg: Haufe.
43. Monsen, N. 2002. 'The Case for Cameral Accounting', Financial Accountability and Management, 18, 1, 39-72.
44. Monsen, N and S. Näsi. 1998. 'The Contingency Model of Governmental Accounting Innovations. A discussion', The European Accounting Review , 7, 2, 275-88.
45. Nahapiet, J. and S. Goshal. 1998. 'Social Capital, Intellectual Capital, and the Organizational Advantage', The Academy of Management Review , 23, 2, 242-66.
46. Naschold, F. and G. Daley. 1999. 'Learning from the Pioneers. Modernizing Local Government. Part One', International Public Management Journal, 2, 1, 25-51.
47. Nonaka, I. 1994. 'A Dynamic Theory of Organizational Knowledge Creation', Organization Science, 5, 1, 14-37.
48. Penrose, E.T. 1980 [1959]. The Theory of the Growth of the Firm. Oxford: Oxford University Press.
49. Pettigrew, A.M., R.W. Woodman and K.S. Cameron. 2001. 'Studying Organizational Change and Development. Challenges for Future Research', Academy of Management Journal, 44, 4, 697-713.
50. Pollitt, C. and G. Bouckaert. 2000. Public Management Reform. A Comparative Analysis. Oxford: Oxford University Press.
51. Reichard, C. 2003. 'Local Public Management Reforms in Germany', Public Administration, 81, 2, 345-63.
52. Reichard, C. and H. Bals. 2002. 'Resource-based Accounting and Output-Budgeting as Common Patterns of Public Sector Financial Management Reforms', in D. Bräunig and P. Eichhorn (eds), Evaluation and Accounting Standards in Public Management. Baden-Baden: Nornos, pp. 137-51.
53. Ridder, H.-G. and C. Hoon. 2003. 'Strategieprozesse im Personalmanagement öffentlicher Dienste', in R. Koch and P. Conrad (eds), New Public Service. Wiesbaden: Gabler, pp. 37-59.
54. Rugman, A.M. and A. Verbeke. 2002. 'Edith Penrose's Contribution to the Resource-based View of Strategic Management', Strategic Management Journal, 23, 769-80.
55. Rumelt, R.P. 1984. 'Towards a Strategy Theory of the Firm', in R.B. Lamb (ed.), Competitive Strategic Management. Englewood Cliffs, NJ: Prentice-Hall, pp. 556-70.
56. Schirmer, F. 2000. Reorganisationsmanagement. Interessenkonflikte, Koalitionen des Wandels und Reorganisationserfolg. Wiesbaden: Gabler.
57. Teo, S.T.T. 2002. 'Effectiveness of a Corporate HR Department in an Australian Public-sector Entity during Commercialization and Corporatization', The International Journal of Human Resource Management, 13, 1, 89-105.
58. Thompson, G.D. 2001. 'The Impact of New Zealand's Public Sector Accounting Reforms on Performance Control in Museums', Financial Accountability and Management, 17, 1, 5-21.
59. Wernerfelt, B. 1984. 'A Resource-based View of the Firm', Strategic Management Journal, 5, 171-80.
60. Wollmann, H. 2000. 'Local Government Modernization in Germany. Between Incrementalism and Reform Waves', Public Administration, 78, 4, 915-36.