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Kommunales Beteiligungscontrolling – Ergebnisse einer empirischen Studie

Thomas Günther () and Mirko Niepel

Metrika: International Journal for Theoretical and Applied Statistics, 2006, vol. 17, issue 3, 323-343

Abstract: Numerous municipalities increasingly outsource services in municipal subsidiaries or go directly private. The article analyzes based on an empirical survey the organization, the planning and control techniques, the corporate governance, the structure of the incentive systems, the performance measurement systems as well as the motivation to go private. Based on the total population of all German counties and the largest 1000 cities a survey was performed and resulted in 451 usable questionnaires underlying the analysis (response rate 35.2%). The study allows interesting insights in strengths and weaknesses of the management of municipal subsidiaries. It demonstrates that performance measurement systems have to be further developed to fully cover the public goods character of the municipal services. Furthermore governance of municipalities over their subsidiaries has to be assured and the acceptance of managing subsidiaries within the management of the local authorities has to be increased. Copyright Springer-Verlag 2006

Date: 2006
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DOI: 10.1007/s00187-006-0006-8

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