Civil servants' commitment to change : a factor of success regarding the reform of public budgeting and accounting in the State of Brandenburg?

Johannes Niklas Holtz

This study investigates the reform of the public budgeting and accounting system (Doppik) in Brandenburg. On the one hand, this thesis aims to identify the key variables shaping employees' commitment to change and, on the other hand, to examine the extent employees' commitment to change influences the implementation process of the reform. The results of this study show that the commitment of civil servants towards the Doppik is primarily determined by the content, but also by the context of the reform. Moreover, it is revealed for the case of Brandenburg that civil servants' affective commitment to change has a significant positive influence on the perceived success of the reform implementation. The results of the study are not only of high scientific importance, but also of practical relevance. The recommendations developed in this study offer grounded guidelines on how to successfully implement the Doppik on local level in Brandenburg.

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Year of publication:	2018
Authors:	Holtz, Johannes Niklas
Other Persons:	Siegel, Johann Philipp (degree supervisor) ; Proeller, Isabella (degree supervisor)
Publisher:	Potsdam : Universitätsverlag Potsdam
Subject:	Doppik \| accrual accounting \| public sector reforms \| public change management \| change commitment \| Organisatorischer Wandel \| Organizational change \| Öffentlicher Sektor \| Public sector \| Verwaltungsreform \| Administrative reform \| Öffentliches Rechnungswesen \| Public accounting \| Neues Steuerungsmodell \| New public management \| Öffentlicher Dienst \| Civil service \| Beamte \| Civil servants \| Rechnungsabgrenzung \| Accruals and deferrals \| Reform \| Brandenburg