Adrian RichterControlling in der öffentlichen Abwasserentsorgung
Eine qualitativ-empirische Studie in Deutschland
Schriften zum Betrieblichen Rechnungswesen und Controlling, volume 172
Hamburg 2020, 516 pages
ISBN 978-3-339-11798-4 (print)
ISBN 978-3-339-11799-1 (eBook)
Rezension
[…] Der Autor legt nach Inhalt und Umfang eine intensive Bearbeitung der Themenstellung vor. Neben dem wissenschaftlichen Interesse bedient der Autor auch vielfältige Informationsbedürfnisse der Praxis. Abgesehen von den konkreten Empfehlungen können auch die Ergebnisse der methodischen Vorgehensweise vielfältige Erkenntnisgewinne vermitteln.
About this book deutschenglish
The sectoral framework conditions of the public wastewater management sector in Germany have been subject to considerable changes for some years now and imply an increasing need for adaptation of the wastewater management tasks in general and of the business management control in particular. In the context of the study, the design of management control systems in wastewater practice is examined and recommendations for the design of a general management control system are formulated.
The wastewater industry in Germany is largely free of liberalization and privatization tendencies. In order to improve the effectiveness and efficiency of wastewater management services and to create modern service companies, the use of business management control instruments (e.g. benchmarking) is increasingly being discussed. This fact therefore raises the question of the fundamental design of management control systems in the wastewater industry. To date, there are no sufficient findings or scientific studies available on this subject. Based on a qualitative-empirical research approach, 24 interviews with experts will be conducted in order to investigate the state of application of management control systems in the German wastewater management sector.
The focus is on the tasks, instruments and organisation of business management control. The investigation is essentially motivated by contingency theory, so that influencing factors and their effect on the design of management control systems are also examined. In the sense of an application-oriented view of business management research, the first step is to formulate a basic framework for a wastewater management control system and the second step is to formulate contextual recommendations regarding the appropriate design of management control systems for different company sizes.