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Essentials of Fiscal Sociology

Conception of an Encyclopedia


Edited By Jürgen G. Backhaus

The issue whether fiscal sociology is ripe for an encyclopedia is the hidden agenda of this project. The authors are international experts from the old and the new world, from Italy to Estonia, the Netherlands to Russia, and of course, the United States. The essays cover both, the history of fiscal sociology and recent and future issues, such as the making of the Estonian constitution, which emphasizes fiscal austerity, and the emerging European constitution.


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Cameralistic Accounting And Management Information System In Public Administration Gerhard Scheuerer


Abstract Cameralistic accounting prevailed in public admin in the past and suffers from managing diver- sity of courses in admin. Cameralistic accounting is not fit for steering administrative production processes. Today, an interdisciplinary approach is necessary not only concerning fiscal objectives but including organizational and economical concepts. It will be established, that prevailing cam- eralistic accounting system is furthermore necessary and that there are additional needs in public admin for detailed business information and data on administrative production / output processes nowadays. A Management Information System is recommended that combines both: cameralistic accounting as well as continuous business information. 1. Introduction Cameralism as science developed in the age of absolutism. In Germany, some differentiations are determinable compared with the international discussions on mercantilism at that time. Cameralism as state science had supremacy in scien- tific, political and practical governmental activities for a long time in Germany up to the mid of the 20th century. In the 1960s, a change of paradigm took place and industrial economic views on administrative practices in governmental authori- ties came in the limelight1. In Germany, different federal state universities of applied sciences have been founded to train as higher civil servants. Mainly eco- nomic and operational contents of teaching were added to the former predomi- nant juridical training curricula. During ensuing period New Public Management developed, which is disputed in literature if this is an independent science or if this consists of a collection of different parts of economic theories2. Besides fulfilling the different tasks...

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