01388pab a2200181 454500 180718b2009 xxu||||| |||| 00| 0 eng d Papenfub, Ulf Public financial reporting in true and fair terms - discussion on shortfalls in Germany and recommendations for the reform agenda 2009 p.715-25. Dec International public financial management reform is mainly influenced by private sector accountancy concepts and characterized by a detailed discussion of technicalities. In the case of Germany, a critical assessment of the status quo shows that the public accounting and reporting system cannot meet its primary aims in an appropriate manner despite considerable reform steps. the article recalls the primary aims of financial accounting and categorizes prevailing shortfalls. It examines criteria for the consolidation basis and reporting requirements with regard to public sector specifics by considering risk structures and the strategic relevance of certain assets. In a wider context, it should also help to shift the reform debate back to its core objective: the effective, efficient and sustainable provision of public services. - Reproduced. Public finance Schacfer, Christina International Review of Administrative Sciences N 85875 85875 85875 0 0 0 0 IIPA IIPA 2018-07-19 Volume no: 75, Issue no: 4 AR86335 2018-07-19 2018-07-19 AR