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Investitionscontrolling nordrhein-westfälischer Kommunen

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  • Körner, Stephan
  • Derfuß, Klaus

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.

Suggested Citation

  • Körner, Stephan & Derfuß, Klaus, 2015. "Investitionscontrolling nordrhein-westfälischer Kommunen," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 38(1), pages 51-69.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2015-1-51
    DOI: 10.5771/0344-9777-2015-1-51
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