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https://doi.org/10.12759/hsr.44.2019.2.155-174

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Public Debt Management between Discipline and Creativity: Accounting for Energy Performance Contracts in Germany

Öffentliches Schuldenmanagement zwischen Disziplin und Kreativität: Energie-Einspar-Contracting in Deutschland
[journal article]

Knoll, Lisa
Senge, Konstanze

Abstract

The determination of government debt levels is a complex multilayered process subjected to constant reform. In the aftermath of the 2007-8 financial crisis, a twofold reform trend has emerged. On the one hand, the European Commission demands and supports stronger harmonization of national accounts, ... view more

The determination of government debt levels is a complex multilayered process subjected to constant reform. In the aftermath of the 2007-8 financial crisis, a twofold reform trend has emerged. On the one hand, the European Commission demands and supports stronger harmonization of national accounts, thereby eliminating loopholes for creative accounting practices such as public-private partnerships or swap deals, which increase government debt levels in many cases. On the other hand, the European Commission demands and supports new forms of ‘creative financing’ such as Energy Performance Contracts (EPCs), a specific form of public-private partnership designed to meet climate change investment goals. Adopting a lens of French Conventionalism, we highlight conflicts within statistic and accounting frameworks and their moral-political trajectories. We derive insights into these broader conflicts by examining the concrete case of national statistics and public sector accounting practices in the German EPC field.... view less

Keywords
public sector; indebtedness; accounting; public private partnership; EU; stabilization policy; statistics; fiscal policy; Maastricht Treaty; rendering of accounts; quantification; public investment; Federal Republic of Germany

Classification
Public Finance
Sociology of Economics

Free Keywords
public sector accounting; national statistics; European Stability and Growth Pact; fiscal discipline; creative financing; conventions of quantification

Document language
English

Publication Year
2019

Page/Pages
p. 155-174

Journal
Historical Social Research, 44 (2019) 2

Issue topic
Governing by Numbers - Key Indicators and the Politics of Expectations

ISSN
0172-6404

Status
Published Version; peer reviewed

Licence
Creative Commons - Attribution 4.0


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© 2007 - 2025 Social Science Open Access Repository (SSOAR).
Based on DSpace, Copyright (c) 2002-2022, DuraSpace. All rights reserved.