Örtliche Finanzkontrolle als Innovationsfaktor

Hornung, Helga

kassel university press, ISBN: 978-3-86219-760-6, 2014, 250 Pages

URN: urn:nbn:de:0002-37610

Zugl.: Kassel, Univ., Diss. 2013

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Content: English Abstract

In recent years, innovations for local governments have become increasingly necessary to efficiently and effectively execute the tasks for the general public despite the poor financial situation.
The research focuses on the innovation contribution of local municipal audit in Germany from an interdisciplinary perspective. This organization is as well responsible to audit the financial statements as for internal audits of local governments. The audit services not only aim to confirm the legality and regularity of budgetary and financial management, but also to assess the efficiency and effectiveness of administrative actions.

The aim was to find out the local communal audit contributes to innovations in local governments. Starting from the consideration that the local municipal audit is independent and free both to design its audit plan, its audit objectives and in determining the audit results, it was explored which determinants are necessary for innovativeness and what effects innovativeness achieves on innovation decisions.

The empirical analysis is based on interviews of experts with the management of audit consultants and put in contrast with representatives of German cities.
Determinants of innovativeness could be described and analyzed in terms of their effect and causality. Overall, it was confirmed that a large number of determinants characterize the innovativeness of the audit organization but not one factor alone is sufficient. Only the interaction of several essential conditions lead to innovativeness. These factors, which are necessary for the development of innovativeness are all attributable to personal factors, predominantly influenced by the audit management.
The independence permits the audit organization to achieve the greatest possible contribution to innovation. This option is used only to the extent that willingness to innovate and innovative capabilities are evident. In comparison the structural conditions are less significant for the innovation function.

The results show a very heterogeneous picture of the effects of innovativeness. The characteristic values allow developing the models "strategic" and "operating innovation function" and "preserving correcting function" of local municipal audit. Recommendations for the practical design were derived on basis of strategic innovation function and can be used to optimize innovation-related audit processes.

The dissertation extends the current discussion about function and quality of local municipal audit and shows that in addition to the securing function an initiative and supporting function is realizable in innovation processes. This value contribution allows the local authority, by involving all relevant stakeholders, to design a more efficient and effective innovation process.

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