Quotation Ebinger, Falk, Geißler, René. 2021. Financial Supervision of Local Governments: An Organizational Challenge. In: Local Public Finance, Hrsg. Geissler R., Hammerschmid G., Raffer C. 57-72. Cham: Springer, Cham.




There is a general consensus on the effects of bureaucratic structures on task implementation and performance. Nonetheless, there has been very little research in the field of local public finance regulation. This article analyses the question of organisational structure in the field of local public finance regulation by surveying 18 European countries. We present five organisational dimensions, which potentially relate to regulatory outputs, and analyse their relation to four fiscal indicators. Those organisational dimensions are (1) the department owning the task of fiscal oversight, (2) centralised or decentralised implementation, (3) implementation in the form of one concentrated or several deconcentrated (regionalised) administrative units, (4) involvement of audit court(s) and (5) task execution by higher local government tiers. This analysis carefully demonstrates whether fiscal performance is somewhat more difficult for some organisational structures than for others. The number of countries per dimension shows that in the field of local public finance regulation, some options are more likely than other ones. Moreover, our results indicate that those organisational categories, such as “task ownership” and the involvement of “audit courts” link to higher financial performance. These results can help practitioners at the respective government levels to reconsider given bureaucratic structures.


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Publication's profile

Status of publication Published
Affiliation WU
Type of publication Chapter in edited volume
Language English
Title Financial Supervision of Local Governments: An Organizational Challenge
Title of whole publication Local Public Finance
Editor Geissler R., Hammerschmid G., Raffer C.
Page from 57
Page to 72
Location Cham
Publisher Springer, Cham
Year 2021
Reviewed? N
URL https://doi.org/10.1007/978-3-030-67466-3_4
ISBN 978-3-030-67465-6
Open Access N


Finanzaufsicht 2020
Ebinger, Falk (Former researcher)
Geißler, René (Technical University of Applied SciencesWildauGermany, Germany)
Institute for Public Management and Governance IN (Details)
Research areas (ÖSTAT Classification 'Statistik Austria')
5118 Political science (Details)
5234 Administrative science (Details)
5324 Organizational research (Details)
5351 Public economy (Details)
5951 E-government (Details)
5963 Evaluation research (Details)
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