Abstract
A fundamental characteristic of the new German Budgeting and Accounting System (BAS) is the management process, which uses administration products as the basis. An important goal of monitoring and controlling is to guarantee the maintenance of the substance of the public infrastructure resources. to achieve this, the currently used cash resources concept will be extended to a total economic resources concept. Therefore the annual budget consists of two plans, a cash-based plan which registers cash receipts and payments and an accrual-based income plan which accounts for the revenues and expenses. This new BAS can develop its effectiveness for monitoring and controlling only by running Enterprise Resource Planning (ERP) software. This is indispensable with regard to e-government applications.
Get full access to this article
View all access options for this article.