History
; History Of Social Sciences
; Social Sciences, Interdisciplinary
WOS研究方向:
History
; Social Sciences - Other Topics
英文摘要:
"Offentliches Schuldenmanagement zwischen Disziplin and Kreativitat. Energie-Einspar-Contracting in Deutschland". 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.
1.Univ Hamburg, Fac Business Econ & Social Sci, Welckerstr 8, D-20354 Hamburg, Germany 2.Martin Luther Univ Halle Wittenberg, Inst Sociol, Emil Abderhalden Str 26-27, D-06108 Halle, Saale, Germany
Recommended Citation:
Knoll, Lisa,Senge, Konstanze. Public Debt Management between Discipline and Creativity. Accounting for Energy Performance Contracts in Germany[J]. HISTORICAL SOCIAL RESEARCH-HISTORISCHE SOZIALFORSCHUNG,2019-01-01,44(2):155-174