The influence of the organizational structure, environment, and resource provision on the use of accrual accounting in municipalities
Christian Nitzl, Dennis Hilgers, Bernhard Hirsch, David Lindermüller
| Year of publication: |
2020
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|---|---|
| Authors: | Nitzl, Christian ; Hilgers, Dennis ; Hirsch, Bernhard ; Lindermüller, David |
| Published in: |
Schmalenbach business review : sbr. - Basel : Springer International Publishing, ISSN 2194-072X, ZDB-ID 2142313-1. - Vol. 72.2020, 2, p. 271-298
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| Subject: | Accrual Accounting | PLS-SEM | Change Management | Municipalities | Institutional Theory | Rechnungsabgrenzung | Accruals and deferrals | Organisatorischer Wandel | Organizational change | Organisationsstruktur | Organizational structure | Öffentliches Rechnungswesen | Public accounting | Institutionenökonomik | Institutional economics |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1007/s41464-020-00086-y [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10012429675