Umstellung von der Kameralistik auf das „Neue Kommunale Rechnungswesen“ für Niedersachsen (English shop)

Bereitstellung von adressatengerechten Informationen im Jahresabschluss unter Bezugnahme des Haushaltsgrundsatzes der stetigen Aufgabenerfüllung

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Table of Contents, PDF (78 KB)
Extract, PDF (170 KB)

In the debate on reforming municipal budgeting and accounting, the federal state of Lower Saxony has opted, at the municipal level, for the transition to double-entry budgeting and accounting based on the “New Municipal Accounting System” (NKR). As a result, municipalities are required to prepare annual financial statements for each budget year.

By submitting the annual financial statements, the chief administrative officer renders account of the budget management to the municipal council. Beyond this, however, there are further addressees, such as citizens and the municipal supervisory authority, who are identified by means of principal-agent theory. Their information needs differ from those of the municipal council, since different interests are involved. In this context, the study examines whether the municipal annual financial statements prepared under the “New Municipal Accounting System” (NKR) for Lower Saxony provide information appropriate to the needs of citizens and the municipal supervisory authority.