Steuerungspotenziale des kommunalen Konzernabschlusses

Manfred Busch, Maik Lasarzik and Jens Heiling ()

Metrika: International Journal for Theoretical and Applied Statistics, 2009, vol. 19, issue 4, 440 pages

Abstract: Consolidated financial statements of local governments are one of the main reform elements of the new public sector accounting framework in Germany. According to the literature and the laws, serious control deficits on the local level will be overcome by implementing this reform element. Therefore, this paper critically reflects on the control potential of consolidated financial statements for local governments. Furthermore, the paper deals with financial statement analysis as a central instrument for control, discussing selected key performance indicators. Finally, based on the deficits of the regulations currently planned for the consolidated financial statements, hypotheses for the further development of control based on consolidated financial statements are developed. Copyright Springer-Verlag 2009

Keywords: Steuerung; Kommunen; Gesamtabschluss; Control; Local governments; Consolidated financial statements (search for similar items in EconPapers)
Date: 2009
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Persistent link: https://EconPapers.repec.org/RePEc:spr:metrik:v:19:y:2009:i:4:p:421-440

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DOI: 10.1007/s00187-008-0066-z

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