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Institute of Public and Nonprofit Management
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Public Financial Management.

New Public Finance and Accounting

 

Project Background

  • Use of the information of the municipal final report

  • Sample: Local politicians of the cities / municipalities from 20,000 inhabitants and counties of all federal states with a commitment to double-entry accounting

  • Research question: Which factors determine the use of the new information in the final report?

  • 1582 questionnaires sent out, response rate: 271 evaluable questionnaires (17.13%)

 

   

Politische Verwendung
Study model Study model (PLS)