dc.contributor.author | Knoll, Lisa | de |
dc.contributor.author | Senge, Konstanze | de |
dc.date.accessioned | 2019-03-26T11:05:29Z | |
dc.date.available | 2019-09-13T23:00:07Z | |
dc.date.issued | 2019 | de |
dc.identifier.issn | 0172-6404 | de |
dc.identifier.uri | https://www.ssoar.info/ssoar/handle/document/61886 | |
dc.description.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, 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. | de |
dc.language | en | de |
dc.subject.ddc | Wirtschaft | de |
dc.subject.ddc | Economics | en |
dc.subject.ddc | Soziologie, Anthropologie | de |
dc.subject.ddc | Sociology & anthropology | en |
dc.subject.other | public sector accounting; national statistics; European Stability and Growth Pact; fiscal discipline; creative financing; conventions of quantification | de |
dc.title | Public Debt Management between Discipline and Creativity: Accounting for Energy Performance Contracts in Germany | de |
dc.title.alternative | Öffentliches Schuldenmanagement zwischen Disziplin und Kreativität: Energie-Einspar-Contracting in Deutschland | de |
dc.description.review | begutachtet (peer reviewed) | de |
dc.description.review | peer reviewed | en |
dc.source.journal | Historical Social Research | |
dc.source.volume | 44 | de |
dc.publisher.country | DEU | |
dc.source.issue | 2 | de |
dc.subject.classoz | Öffentliche Finanzen und Finanzwissenschaft | de |
dc.subject.classoz | Public Finance | en |
dc.subject.classoz | Wirtschaftssoziologie | de |
dc.subject.classoz | Sociology of Economics | en |
dc.subject.thesoz | öffentlicher Sektor | de |
dc.subject.thesoz | public sector | en |
dc.subject.thesoz | Verschuldung | de |
dc.subject.thesoz | indebtedness | en |
dc.subject.thesoz | Rechnungswesen | de |
dc.subject.thesoz | accounting | en |
dc.subject.thesoz | Public Private Partnership | de |
dc.subject.thesoz | public private partnership | en |
dc.subject.thesoz | EU | de |
dc.subject.thesoz | EU | en |
dc.subject.thesoz | Stabilitätspolitik | de |
dc.subject.thesoz | stabilization policy | en |
dc.subject.thesoz | Statistik | de |
dc.subject.thesoz | statistics | en |
dc.subject.thesoz | Finanzpolitik | de |
dc.subject.thesoz | fiscal policy | en |
dc.subject.thesoz | Maastrichter Vertrag | de |
dc.subject.thesoz | Maastricht Treaty | en |
dc.subject.thesoz | Rechnungslegung | de |
dc.subject.thesoz | rendering of accounts | en |
dc.subject.thesoz | Quantifizierung | de |
dc.subject.thesoz | quantification | en |
dc.subject.thesoz | öffentliche Investition | de |
dc.subject.thesoz | public investment | en |
dc.subject.thesoz | Bundesrepublik Deutschland | de |
dc.subject.thesoz | Federal Republic of Germany | en |
dc.rights.licence | Creative Commons - Namensnennung 4.0 | de |
dc.rights.licence | Creative Commons - Attribution 4.0 | en |
ssoar.contributor.institution | GESIS | de |
internal.status | formal und inhaltlich fertig erschlossen | de |
internal.identifier.thesoz | 10053534 | |
internal.identifier.thesoz | 10037307 | |
internal.identifier.thesoz | 10034475 | |
internal.identifier.thesoz | 10066182 | |
internal.identifier.thesoz | 10041441 | |
internal.identifier.thesoz | 10040631 | |
internal.identifier.thesoz | 10035432 | |
internal.identifier.thesoz | 10035802 | |
internal.identifier.thesoz | 10064227 | |
internal.identifier.thesoz | 10056043 | |
internal.identifier.thesoz | 10055824 | |
internal.identifier.thesoz | 10048004 | |
internal.identifier.thesoz | 10037571 | |
dc.type.stock | article | de |
dc.type.document | Zeitschriftenartikel | de |
dc.type.document | journal article | en |
dc.source.pageinfo | 155-174 | de |
internal.identifier.classoz | 1090303 | |
internal.identifier.classoz | 10205 | |
internal.identifier.journal | 152 | |
internal.identifier.document | 32 | |
internal.identifier.ddc | 330 | |
internal.identifier.ddc | 301 | |
dc.source.issuetopic | Governing by Numbers - Key Indicators and the Politics of Expectations | de |
dc.identifier.doi | https://doi.org/10.12759/hsr.44.2019.2.155-174 | de |
dc.description.pubstatus | Veröffentlichungsversion | de |
dc.description.pubstatus | Published Version | en |
internal.identifier.licence | 16 | |
internal.identifier.pubstatus | 1 | |
internal.identifier.review | 1 | |
dc.subject.classhort | 30300 | de |
dc.subject.classhort | 10200 | de |
internal.embargo.terms | 2019-09-13 | |
internal.pdf.wellformed | true | |
internal.pdf.encrypted | false | |
ssoar.urn.registration | false | de |