{"id":"https://openalex.org/W2991463611","doi":"https://doi.org/10.1007/s11127-019-00755-8","title":"Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability","display_name":"Ineffective fiscal rules? The effect of public sector accounting standards on budgets, efficiency, and accountability","publication_year":2019,"publication_date":"2019-11-28","ids":{"openalex":"https://openalex.org/W2991463611","doi":"https://doi.org/10.1007/s11127-019-00755-8","mag":"2991463611"},"language":"en","primary_location":{"id":"doi:10.1007/s11127-019-00755-8","doi":"https://doi.org/10.1007/s11127-019-00755-8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11127-019-00755-8","pdf_url":null,"source":{"id":"https://openalex.org/S7424199","display_name":"Public Choice","issn_l":"0048-5829","issn":["0048-5829","1573-7101","1941-9716"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Choice","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"green","oa_url":"https://www.econstor.eu/bitstream/10419/213589/1/1683332121.pdf","any_repository_has_fulltext":true},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5076966670","display_name":"Florian Dorn","orcid":"https://orcid.org/0000-0003-2476-4059","observed_orcids":["https://orcid.org/0000-0003-2476-4059"]},"institutions":[{"id":"https://openalex.org/I1340728805","display_name":"Ifo Institute for Economic Research","ror":"https://ror.org/045495t75","country_code":"DE","type":"facility","lineage":["https://openalex.org/I1340728805","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I8204097","display_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","ror":"https://ror.org/05591te55","country_code":"DE","type":"education","lineage":["https://openalex.org/I8204097"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Florian Dorn","raw_affiliation_strings":["ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Munich, Germany","ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Poschingerstrasse 5, 81679, Munich, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Munich, Germany","institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I8204097"]},{"raw_affiliation_string":"ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Poschingerstrasse 5, 81679, Munich, Germany","institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I8204097"]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5041703015","display_name":"Stefanie Gaebler","orcid":"https://orcid.org/0000-0002-0284-7323","observed_orcids":["https://orcid.org/0000-0002-0284-7323"]},"institutions":[{"id":"https://openalex.org/I1340728805","display_name":"Ifo Institute for Economic Research","ror":"https://ror.org/045495t75","country_code":"DE","type":"facility","lineage":["https://openalex.org/I1340728805","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I8204097","display_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","ror":"https://ror.org/05591te55","country_code":"DE","type":"education","lineage":["https://openalex.org/I8204097"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Stefanie Gaebler","raw_affiliation_strings":["ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Munich, Germany","ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Poschingerstrasse 5, 81679, Munich, Germany"],"raw_orcid":"https://orcid.org/0000-0002-0284-7323","affiliations":[{"raw_affiliation_string":"ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Munich, Germany","institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I8204097"]},{"raw_affiliation_string":"ifo Institute - Leibniz Institute for Economic Research at the University of Munich, University of Munich, Poschingerstrasse 5, 81679, Munich, Germany","institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I8204097"]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5108550861","display_name":"Felix R\u00f6sel","orcid":"https://orcid.org/0000-0003-3260-0572","observed_orcids":["https://orcid.org/0000-0003-3260-0572"]},"institutions":[{"id":"https://openalex.org/I1340728805","display_name":"Ifo Institute for Economic Research","ror":"https://ror.org/045495t75","country_code":"DE","type":"facility","lineage":["https://openalex.org/I1340728805","https://openalex.org/I315704651"]},{"id":"https://openalex.org/I78650965","display_name":"Technische Universit\u00e4t Dresden","ror":"https://ror.org/042aqky30","country_code":"DE","type":"education","lineage":["https://openalex.org/I78650965"]},{"id":"https://openalex.org/I8204097","display_name":"Ludwig-Maximilians-Universit\u00e4t M\u00fcnchen","ror":"https://ror.org/05591te55","country_code":"DE","type":"education","lineage":["https://openalex.org/I8204097"]}],"countries":["DE"],"is_corresponding":true,"raw_author_name":"Felix Roesel","raw_affiliation_strings":["ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Dresden Branch, Technische Universit\u00e4t Dresden, Dresden, Germany","ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Dresden Branch, Technische Universit\u00e4t Dresden, Einsteinstrasse 3, 01069, Dresden, Germany"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Dresden Branch, Technische Universit\u00e4t Dresden, Dresden, Germany","institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I78650965","https://openalex.org/I8204097"]},{"raw_affiliation_string":"ifo Institute - Leibniz Institute for Economic Research at the University of Munich, Dresden Branch, Technische Universit\u00e4t Dresden, Einsteinstrasse 3, 01069, Dresden, Germany","institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I78650965","https://openalex.org/I8204097"]}]}],"institutions":[],"countries_distinct_count":1,"institutions_distinct_count":3,"corresponding_author_ids":["https://openalex.org/A5041703015","https://openalex.org/A5076966670","https://openalex.org/A5108550861"],"corresponding_institution_ids":["https://openalex.org/I1340728805","https://openalex.org/I78650965","https://openalex.org/I8204097"],"apc_list":{"value":2690,"currency":"USD","value_usd":2690},"apc_paid":null,"fwci":3.887,"has_fulltext":true,"cited_by_count":50,"citation_normalized_percentile":{"value":0.9402455,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":95,"max":99},"biblio":{"volume":"186","issue":"3-4","first_page":"387","last_page":"412"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.7401999831199646,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T11621","display_name":"Fiscal Policies and Political Economy","score":0.7401999831199646,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11461","display_name":"Local Government Finance and Decentralization","score":0.13429999351501465,"subfield":{"id":"https://openalex.org/subfields/3320","display_name":"Political Science and International Relations"},"field":{"id":"https://openalex.org/fields/33","display_name":"Social Sciences"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T12446","display_name":"Economic Growth and Fiscal Policies","score":0.06310000270605087,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accrual-accounting","display_name":"accrual accounting","score":0.847000002861023},{"id":"https://openalex.org/keywords/cash-basis-accounting","display_name":"cash basis accounting","score":0.9380000233650208},{"id":"https://openalex.org/keywords/government-accounting-standards","display_name":"government accounting standards","score":0.9959999918937683},{"id":"https://openalex.org/keywords/municipal-finance","display_name":"local government finance","score":0.6859999895095825},{"id":"https://openalex.org/keywords/fiscal-rules","display_name":"fiscal rules","score":0.8460000157356262},{"id":"https://openalex.org/keywords/public-sector-efficiency","display_name":"administrative efficiency","score":0.722000002861023},{"id":"https://openalex.org/keywords/public-debt","display_name":"public debt","score":0.6909999847412109},{"id":"https://openalex.org/keywords/capital-expenditure","display_name":"capital expenditure","score":0.800000011920929},{"id":"https://openalex.org/keywords/voter-turnout","display_name":"voter turnout","score":0.7649999856948853},{"id":"https://openalex.org/keywords/administrative-costs","display_name":"administrative costs","score":0.6759999990463257},{"id":"https://openalex.org/keywords/bavaria","display_name":"Bavaria","score":0.890999972820282}],"concepts":[{"id":"https://openalex.org/C4577558","wikidata":"https://www.wikidata.org/wiki/Q384475","display_name":"Accrual","level":3,"score":0.8093017339706421},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.6533463597297668},{"id":"https://openalex.org/C178283979","wikidata":"https://www.wikidata.org/wiki/Q274490","display_name":"Public finance","level":2,"score":0.6198540329933167},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.5687126517295837},{"id":"https://openalex.org/C2780253743","wikidata":"https://www.wikidata.org/wiki/Q132382","display_name":"Presumption","level":2,"score":0.5340365767478943},{"id":"https://openalex.org/C162324750","wikidata":"https://www.wikidata.org/wiki/Q8134","display_name":"Economics","level":0,"score":0.49513545632362366},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.46570640802383423},{"id":"https://openalex.org/C120527767","wikidata":"https://www.wikidata.org/wiki/Q3196867","display_name":"Debt","level":2,"score":0.4568122625350952},{"id":"https://openalex.org/C2781185899","wikidata":"https://www.wikidata.org/wiki/Q2990822","display_name":"Governmental accounting","level":5,"score":0.4492560029029846},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.43338748812675476},{"id":"https://openalex.org/C24416426","wikidata":"https://www.wikidata.org/wiki/Q5508878","display_name":"Fund accounting","level":4,"score":0.4281895160675049},{"id":"https://openalex.org/C2776007630","wikidata":"https://www.wikidata.org/wiki/Q2798912","display_name":"Accountability","level":2,"score":0.4264431297779083},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.3945508301258087},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.3334663510322571},{"id":"https://openalex.org/C2781426361","wikidata":"https://www.wikidata.org/wiki/Q5326940","display_name":"Earnings","level":2,"score":0.2735145092010498},{"id":"https://openalex.org/C139719470","wikidata":"https://www.wikidata.org/wiki/Q39680","display_name":"Macroeconomics","level":1,"score":0.12121441960334778},{"id":"https://openalex.org/C17744445","wikidata":"https://www.wikidata.org/wiki/Q36442","display_name":"Political science","level":0,"score":0.0},{"id":"https://openalex.org/C199539241","wikidata":"https://www.wikidata.org/wiki/Q7748","display_name":"Law","level":1,"score":0.0}],"mesh":[],"locations_count":5,"locations":[{"id":"doi:10.1007/s11127-019-00755-8","doi":"https://doi.org/10.1007/s11127-019-00755-8","is_oa":false,"landing_page_url":"https://doi.org/10.1007/s11127-019-00755-8","pdf_url":null,"source":{"id":"https://openalex.org/S7424199","display_name":"Public Choice","issn_l":"0048-5829","issn":["0048-5829","1573-7101","1941-9716"],"is_oa":false,"is_in_doaj":false,"is_core":true,"listed_in":["abdc-a","anvur-class-a","anvur-scientific","cwts-core","erih-plus","jufo-1","norway-1","poland-100","russia-white-list-1","vabb-shw"],"host_organization":"https://openalex.org/P4310319900","host_organization_name":"Springer Science+Business Media","host_organization_lineage":["https://openalex.org/P4310319900","https://openalex.org/P4310319965"],"host_organization_lineage_names":["Springer Science+Business Media","Springer Nature"],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"Public Choice","raw_type":"journal-article"},{"id":"pmh:oai:RePEc:ces:ifowps:_312","doi":null,"is_oa":false,"landing_page_url":"https://www.ifo.de/DocDL/wp-2019-312-dorn-gaebler-roesel-fiscal-rules-accounting_1.pdf","pdf_url":"https://www.ifo.de/DocDL/wp-2019-312-dorn-gaebler-roesel-fiscal-rules-accounting_1.pdf","source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"preprint"},{"id":"pmh:oai:econstor.eu:10419/213589","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/213589","pdf_url":"https://www.econstor.eu/bitstream/10419/213589/1/1683332121.pdf","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},{"id":"mag:3123955146","doi":null,"is_oa":false,"landing_page_url":"https://econpapers.repec.org/RePEc:ces:ifowps:_312","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"RePEc: Research Papers in Economics","raw_type":null},{"id":"pmh:oai:RePEc:kap:pubcho:v:186:y:2021:i:3:d:10.1007_s11127-019-00755-8","doi":null,"is_oa":false,"landing_page_url":"http://link.springer.com/10.1007/s11127-019-00755-8","pdf_url":null,"source":{"id":"https://openalex.org/S4306401271","display_name":"RePEc: Research Papers in Economics","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":"https://openalex.org/I77793887","host_organization_name":"Federal Reserve Bank of St. Louis","host_organization_lineage":["https://openalex.org/I77793887"],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":null,"raw_type":"article"}],"best_oa_location":{"id":"pmh:oai:econstor.eu:10419/213589","doi":null,"is_oa":true,"landing_page_url":"http://hdl.handle.net/10419/213589","pdf_url":"https://www.econstor.eu/bitstream/10419/213589/1/1683332121.pdf","source":{"id":"https://openalex.org/S4306401696","display_name":"Econstor (Econstor)","issn_l":null,"issn":null,"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"repository"},"license":null,"license_id":null,"version":"submittedVersion","is_accepted":false,"is_published":false,"raw_source_name":"","raw_type":"doc-type:workingPaper"},"sustainable_development_goals":[{"display_name":"Peace, justice, and strong institutions","id":"https://metadata.un.org/sdg/16","score":0.47620001435279846}],"study_designs":[],"awards":[{"id":"https://openalex.org/G165727778","display_name":"Lokales Sozialkapital und der Aufstieg des Rechtspopulismus","funder_award_id":"400857762","funder_id":"https://openalex.org/F4320320879","funder_display_name":"Deutsche Forschungsgemeinschaft"}],"funders":[{"id":"https://openalex.org/F4320320879","display_name":"Deutsche Forschungsgemeinschaft","ror":"https://ror.org/018mejw64"}],"has_content":{"grobid_xml":true,"pdf":true},"content_urls":{"pdf":"https://content.openalex.org/works/W2991463611.pdf","grobid_xml":"https://content.openalex.org/works/W2991463611.grobid-xml"},"referenced_works_count":69,"referenced_works":["https://openalex.org/W566586761","https://openalex.org/W616303715","https://openalex.org/W975965027","https://openalex.org/W1512392990","https://openalex.org/W1572383300","https://openalex.org/W1593039776","https://openalex.org/W1968509230","https://openalex.org/W1971398141","https://openalex.org/W1972718140","https://openalex.org/W1975067240","https://openalex.org/W1981037155","https://openalex.org/W1983680538","https://openalex.org/W1991825396","https://openalex.org/W1998894336","https://openalex.org/W2001186165","https://openalex.org/W2007369149","https://openalex.org/W2016538552","https://openalex.org/W2033890012","https://openalex.org/W2058661577","https://openalex.org/W2065307478","https://openalex.org/W2076452041","https://openalex.org/W2086177819","https://openalex.org/W2092003480","https://openalex.org/W2096217651","https://openalex.org/W2102510291","https://openalex.org/W2110410031","https://openalex.org/W2116814236","https://openalex.org/W2126801828","https://openalex.org/W2129763896","https://openalex.org/W2155683580","https://openalex.org/W2157594341","https://openalex.org/W2162180338","https://openalex.org/W2164155964","https://openalex.org/W2171523249","https://openalex.org/W2171771389","https://openalex.org/W2200215380","https://openalex.org/W2288107609","https://openalex.org/W2304750894","https://openalex.org/W2487376442","https://openalex.org/W2527159120","https://openalex.org/W2553060964","https://openalex.org/W2602733688","https://openalex.org/W2624735650","https://openalex.org/W2847223416","https://openalex.org/W2891222816","https://openalex.org/W2955697358","https://openalex.org/W2959222984","https://openalex.org/W3121493570","https://openalex.org/W3121498220","https://openalex.org/W3121863205","https://openalex.org/W3122160272","https://openalex.org/W3122456559","https://openalex.org/W3122624892","https://openalex.org/W3122782960","https://openalex.org/W3123004505","https://openalex.org/W3123089699","https://openalex.org/W3123098820","https://openalex.org/W3123917032","https://openalex.org/W3124395498","https://openalex.org/W3125505204","https://openalex.org/W3126118798","https://openalex.org/W4230472722","https://openalex.org/W4240474896","https://openalex.org/W4244630933","https://openalex.org/W4249441212","https://openalex.org/W4252750108","https://openalex.org/W4255485297","https://openalex.org/W4256125081","https://openalex.org/W6943361681"],"related_works":["https://openalex.org/W4409374311","https://openalex.org/W4313404223","https://openalex.org/W2058661577","https://openalex.org/W7023891403","https://openalex.org/W1949545009","https://openalex.org/W6960126991","https://openalex.org/W3128370185","https://openalex.org/W2792390412","https://openalex.org/W4413141558","https://openalex.org/W2141114996"],"abstract_inverted_index":null,"counts_by_year":[{"year":2026,"cited_by_count":9},{"year":2025,"cited_by_count":9},{"year":2024,"cited_by_count":12},{"year":2023,"cited_by_count":7},{"year":2022,"cited_by_count":6},{"year":2021,"cited_by_count":3},{"year":2020,"cited_by_count":4}],"updated_date":"2026-11-07T11:25:07.637180","created_date":"2019-12-05T00:00:00"}
