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Die finanzwirtschaftliche Lage deutscher Kommunen – Eine Analyse kommunaler Bilanzen

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  • Hoffsümmer, Stefan
  • Grundnig, Karoline
  • Hilgers, Dennis

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.

Suggested Citation

  • Hoffsümmer, Stefan & Grundnig, Karoline & Hilgers, Dennis, 2016. "Die finanzwirtschaftliche Lage deutscher Kommunen – Eine Analyse kommunaler Bilanzen," ZögU - Zeitschrift für öffentliche und gemeinwirtschaftliche Unternehmen, Nomos Verlagsgesellschaft mbH & Co. KG, vol. 39(4), pages 342-366.
    • Handle: RePEc:nms:zoegun:10.5771/0344-9777-2016-4-342
    DOI: 10.5771/0344-9777-2016-4-342
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