Investitionscontrolling nordrhein-westfälischer Kommunen

Stephan Körner and Klaus Derfuß

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2015, vol. 38, issue 1, 51-69

Abstract: Municipalities’ tense financial situation provides a demanding background for the control of municipal investments - a demand that many North Rhine-Westphalian municipalities fail to live up to. On this backdrop, this paper analyzes whether and in how far municipalities would profit from a comprehensive management control system to account for their investments. To this end, and apart from the control processes’ design, the analysis takes into account economic, legal, and political influences that most likely limit the implementation as well as the scope and quality of the control of municipal investments.

Date: 2015
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DOI: 10.5771/0344-9777-2015-1-51

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ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen is currently edited by Prof. Dr. Frank Schulz-Nieswandt, Universität Köln (geschäftsführend), Prof. Dr. Thomas Lenk, Universität Leipzig, Prof. Dr. Holger Mühlenkamp, Deutsche Universität für Verwaltungswissenschaften Speyer, Prof. Dr. Johann Christian Pielow, Ruhr-Universität Bochum, Prof. Dr. Christina Schaefer, Helmut Schmidt Universität, Universität der Bundeswehr Hamburg, Prof. Dr. Ludwig Theuvsen, Georg-Augustin-Universität Göttingen and Prof. Dr. Dieter Kurt Tscheulin, Albert-Ludwigs-Universität Freiburg

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