ausblenden:
Sprache(n):
eng - English
Datum:
2009-02-022009
Publikationsstatus:
Erschienen
Seiten:
IX, 308
Ort, Verlag, Ausgabe:
Cologne : University of Cologne
Inhaltsverzeichnis:
1 INTRODUCTION
1.1 BENEATH THE SURFACE OF RATIONALIZATION
1.2 THE BLACK BOX OF ECONOMIC STATISTICS
1.3 THE STARTING POINT
1.4 THE EMPIRICAL OBJECT
1.5 RESEARCH QUESTIONS
1.6 THEORETICAL PERSPECTIVE
1.6.1 An Institutional Perspective
1.6.2 Standards as Institutions
1.7 STRUCTURE AND METHODS
2 THE SOCIAL CONSTRUCTION OF FISCAL STATISTICS
2.1 INSIGHTS FROM ACCOUNTING RESEARCH
2.1.1 The Emergence of Critical Accounting Studies
2.1.2 Accounting as a Context-Dependent Phenomenon
2.1.3 Accounting as Reality Creating Device
2.1.4 Open Questions
2.2 THE PRODUCTION OF ECONOMIC STATISTICS IN THEIR SOCIAL CONTEXT
2.2.1 The Black Box of Economic Statistics
2.2.2 International Standards for Economic and Fiscal Statistics
2.2.3 The Production of Fiscal Statistics
2.3 ACCOUNTING AMBIGUITY
2.3.1 The Logic of Integrated Accounting Systems
2.3.2 The Transition to Accrual Accounting in the Public Sector
2.3.3 Constructive Dimensions of Public Sector Accounting
2.4 CONCLUSION
3 THE EPISTEMOLOGY OF ECONOMIC STATISTICS
3.1 THE HISTORY OF ECONOMIC STATISTICS
3.1.1 The Origins of Statistical Assessments of Reality
3.1.2 The Development of Modern National Accounting
3.1.3 International Standardization
3.1.4 Statistics and the Government
3.2 THE FRAME OF THE SNA
3.2.1 The Evolution of the Accounts
3.2.2 The Architecture of the Accounts
3.2.3 The Practical Relevance of the Structure
3.3 EPISTEMOLOGICAL APPROACHES IN ECONOMIC STATISTICS
3.3.1 The Role of Economic Theory
3.3.2 Rival Concepts of Economic Reality
3.3.3 Working Strategies
3.4 CONCLUSION
4 UPDATING STATISTICAL STANDARDS
4.1 THE REVISION PROCESSES OF THE SNA
4.1.1 The Organization of the SNA 1993 Revision
4.1.2 Actors and Groups in the SNA Updating Process
4.2 THE PENSION DISCUSSION
4.2.1 The Statistical Issue
4.2.2 Overview over the Discussion and the Outcome
4.2.3 The Arguments
4.2.4 Findings
4.3 CONCLUSION
5 SENSITIVITY ANALYSIS
5.1 THE QUANTITATIVE IMPACT OF PUBLIC SECTOR ACCOUNTING CONVENTIONS
5.2 THE ACCOUNTING FOR PENSION LIABILITIES
5.2.1 Necessary Accounting Conventions
5.2.2 Quantification of the Impact
5.2.3 Econometric Sensitivity
5.3 CONCLUSION
6 CONCLUSION
6.1 SUMMARY OF THE FINDINGS
6.2 THE SOCIAL CONSTRUCTION OF FISCAL REALITY
6.3 THEORETICAL IMPLICATIONS
6.4 FINAL REMARKS
7 ANNEX
8 BIBLIOGRAPHY
9 LEBENSLAUF
10 ERKLÄRUNG NACH §6 DER PROMOTIONSORDNUNG DER WIRTSCHAFTS- UND SOZIALWISSENSCHAFTLICHEN FAKULTÄT DER UNIVERSITÄT ZU KÖLN 09.02.2005
Art der Begutachtung:
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Art des Abschluß:
Doktorarbeit
