Publikation: Carry-overs or leftovers
Stammdaten
Titel: | 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) |
Erscheinungsdatum: | 22.05.2019 (Print) |
Erschienen in: |
Public Money & Management
Public Money & Management
(
Taylor & Francis;
)
zur Publikation |
Titel der Serie: | - |
Bandnummer: | 39 |
Heftnummer: | 6 |
Erstveröffentlichung: | Ja |
Version: | - |
Seite: | S. 393 - 400 |
Versionen
Keine Version vorhanden |
Erscheinungsdatum: | |
ISBN (e-book): | - |
eISSN: | - |
DOI: | http://dx.doi.org/10.1080/09540962.2019.1583909 |
Homepage: | - |
Open Access |
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Erscheinungsdatum: | 22.05.2019 |
ISBN: | - |
ISSN: | - |
Homepage: | - |
AutorInnen
Sanja Korac (intern) |
Birgit Moser (intern) |
Paolo Rondo-Brovetto (intern) |
Iris Saliterer (intern) |
Zuordnung
Organisation | Adresse | ||
---|---|---|---|
Fakultät für Wirtschafts- und Rechtswissenschaften
Institut für Öffentliche Betriebswirtschaftslehre
|
AT - A-9020 Klagenfurt |
Kategorisierung
Sachgebiete | |
Forschungscluster | Kein Forschungscluster ausgewählt |
Zitationsindex |
Informationen zum Zitationsindex: Master Journal List
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Peer Reviewed |
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Publikationsfokus |
Klassifikationsraster der zugeordneten Organisationseinheiten:
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Arbeitsgruppen | Keine Arbeitsgruppe ausgewählt |
Kooperationen
Organisation | Adresse | ||
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Albert-Ludwigs-Universität Freiburg
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DE - 79085 Freiburg im Breisgau |
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