Stammdaten

Carry-overs or leftovers
Untertitel: Tackling (wasteful) spend-downs at the central government level
Kurzfassung:

Year-end spend-downs have received a lot of attention in public policy and public administration, and a number of budgeting and accounting reforms have been made to tackle this issue. While carry-overs have been thought to be a remedy, their effect remains empirically under-investigated. This paper applies a mixed-method approach to provide empirical evidence for year-end spending surges, and to analyse the effect of changing carry-over rules in Austria. The authors uncover the reasons behind spend-downs: uncertainty about carry-overs and their use, and the risk of losing unspent appropriations and efficiency savings seem to explain year-end spend-downs. The findings offer support for prior calls in the academic literature to take time and volume limitations into account when designing and implementing carry-over rules. The evidence presented here has important implications for policy-makers and managers.

Using the case of Austria, this paper investigates year-end spend-downs in government, and one of the most common ‘remedies’—carry-overs. Unrestricted carry-overs are likely to jeopardize aggregate fiscal targets, and highly restrictive rules about carry-over can lead to a loss of trust between central government entities and the ministry of finance. Surprisingly, carry-over rules themselves have led to year-end spend-downs. The authors explain the criteria/limitations that policy-makers, treasury officials, and financial directors and managers in central government departments and agencies need to consider when designing and implementing carry-over rules.

Schlagworte: Budgeting and accounting reform, carry-overs, central level, spend-downs, wasteful year-end spending
Publikationstyp: Beitrag in Zeitschrift (Autorenschaft)
Art der Veröffentlichung Printversion
Erschienen in: Public Money & Management
Public Money & Management
zur Publikation
 ( Taylor & Francis; )
Erscheinungdatum: 22.05.2019
Titel der Serie: -
Bandnummer: -
Heftnummer: -
Erstveröffentlichung: Ja
Seite: S. 1 - 8

Identifikatoren

ISBN: -
ISSN: -
DOI: http://dx.doi.org/10.1080/09540962.2019.1583909
AC-Nummer: -
Homepage:
Open Access
  • Online verfügbar (nicht Open Access)

Zuordnung

Organisation Adresse
Fakultät für Wirtschaftswissenschaften
 
Institut für Öffentliche Betriebswirtschaftslehre
Universitätsstr. 65-67
A-9020  Klagenfurt
Österreich
   karin.falkenburg@aau.at
zur Organisation
Universitätsstr. 65-67
AT - A-9020  Klagenfurt

Kategorisierung

Sachgebiete
  • 502009 - Finanzwirtschaft
  • 502024 - Öffentliche Wirtschaft
  • 502031 - Public Management
  • 502033 - Rechnungswesen
Forschungscluster Kein Forschungscluster ausgewählt
Zitationsindex
  • Social Science Citation Index (SSCI)
Informationen zum Zitationsindex: Thomson Reuters Master Journal List
Peer Reviewed
  • Ja
Publikationsfokus
  • Science to Science (Qualitätsindikator: III)
Klassifikationsraster der zugeordneten Organisationseinheiten:
Arbeitsgruppen Keine Arbeitsgruppe ausgewählt

Kooperationen

Organisation Adresse
Albert-Ludwigs-Universität Freiburg
Deutschland
DE  

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