Busch, Manfred; Lasarzik, Maik; Heiling, Jens - In: Metrika 19 (2009) 4, pp. 421-440
accounting framework in Germany. According to the literature and the laws, serious control deficits on the local level will be … overcome by implementing this reform element. Therefore, this paper critically reflects on the control potential of … central instrument for control, discussing selected key performance indicators. Finally, based on the deficits of the …