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The use of social science knowledge in the policy of administrative reforms results in a remarkably reflexive connection between science and practice. In the case of the Federal Republic of Germany, too, which is being dealt with here, the state administrations have become significant promoters of the policy of science. Within the scope of social sciences not only the administrative science, but also diciplines such as the political science increasingly serve as an advisory science for public agencies. In this way part of the problems of science and practice is reflected in the use of social science knowledge in the policy fo administrative reforms.
The study is focused on accounting and financial reporting of central and - where applicalbe - of state or provincial government. More or less as a by-product, some information has been gathered on budgeting procedures, on auditing practises, and on management accounting. Accounting and financial reporting of local authorities had to be excluded - mainly for the reason of limited financial resources to conduct this investigation.
Law Reform and Law Drafting
(1993)
The papers collected in this volume were submitted in a dialogue seminar which took place in Bangkok form the 17th to the 21st of August 1992. The seminar was organized by the Office of the Juridical Council of Thailand and the Post-Graduate School of Administrative Sciences in Speyer, under the direction of Professor Dr. Dr. h.c. Heinricht Siedentopf.