Möglichkeiten und Grenzen des kommunalen Gesamtabschlusses als Informations- und Steuerungsinstrument (English shop)

Ableitung von anforderungsgerechten Ausgestaltungsempfehlungen aus Theorie und Empirie

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The reform of municipal budgeting and accounting is in danger of failing. After all, the newly introduced, business-management-oriented information and control instruments have so far been largely ignored in administrative practice. Since municipalities nowadays regularly display so-called “group structures”, the preparation of consolidated financial statements is regarded in the reform literature as a fundamental prerequisite for the goal-oriented management of the municipality as a whole. But how are the conceptual possibilities and limits of consolidated financial statements to be assessed in the municipal context? The fact is that business-management-oriented information and control instruments encounter completely different institutional framework conditions in the municipal sector than in the commercial sphere. This framework for action, however, limits the applicability of the instruments and the acceptance of potential users. Following a critical appraisal of the current state of the consolidated financial statement, a conceptual proposal is put forward for the further development of municipal financial reporting in Germany. The aim is to improve the new information and control instruments to such an extent that administrative practitioners are convinced by them, thus giving the instruments the chance to initiate a process of change.