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Kommunales Beteiligungscontrolling – Ergebnisse einer empirischen Studie

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  • Thomas Günther
  • Mirko Niepel

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

Suggested Citation

  • Thomas Günther & Mirko Niepel, 2006. "Kommunales Beteiligungscontrolling – Ergebnisse einer empirischen Studie," Metrika: International Journal for Theoretical and Applied Statistics, Springer, vol. 17(3), pages 323-343, November.
    • Handle: RePEc:spr:metrik:v:17:y:2006:i:3:p:323-343
    DOI: 10.1007/s00187-006-0006-8
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    References listed on IDEAS

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    1. Wurl, H.-J. & Mayer, J. H., 1999. "Ansätze zur Gestaltung effizienter Führungsinformationssysteme für die internationale Management-Holding: Ergebnisse einer empirischen Untersuchung," Publications of Darmstadt Technical University, Institute for Business Studies (BWL) 11204, Darmstadt Technical University, Department of Business Administration, Economics and Law, Institute for Business Studies (BWL).
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    Cited by:

    1. Papenfuß, Ulf, 2010. "Unmittelbare Beteiligungen der öffentlichen Hand in der Kontroverse um Daseinsvorsorge – Eine empirische Analyse von allen im Internet verfugbaren Beteiligungsberichten zu Anzahl und Rechtsformen," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 33(2), pages 97-121.
    2. Papenfuß, Ulf & Aufenacker, Marcel, 2011. "Organisationsmodelle und Personaleinsatz im öffentlichen Beteiligungsmanagement – Eine Analyse auf Grundlage von Experteninterviews in 75 deutschen Großstädten," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 34(1), pages 25-51.

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