Die finanzwirtschaftliche Lage deutscher Kommunen – Eine Analyse kommunaler Bilanzen

Stefan Hoffsümmer, Karoline Grundnig and Dennis Hilgers

ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, 2016, vol. 39, issue 4, 342-366

Abstract: With the transition from bureaucratic governance to local public management, public budgeting and accounting regimes are changing all over Europe. The former cash-based accounting system is renewed as Public Managers have increased interest in reliable and standardized financial information on an accrual basis. This article performs an examination of balance sheets of cities in Germany, which are compared over the years. It is based on an online analysis of currently available balance sheets of 80 municipalities for the period from 2008 to 2014 and gives insights about their financial condition.

Date: 2016
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DOI: 10.5771/0344-9777-2016-4-342

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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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