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Unabhngigkeit und Wirksamkeit von Landesrechnungshfen

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Springer Nature
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9783531927992
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Product Description

Rechnungshfe sind bis heute nur selten Gegenstand empirischer Forschung. Vor diesem Hintergrund erffnet Markus Seyfried vllig neue Einsichten, insbesondere im Hinblick auf viele in der Literatur kursierende Vermutungen ber die Unabhngigkeit und die Wirksamkeit von Rechnungshfen. Er nhert sich dem Forschungsgegenstand aus einer quantitativen Perspektive. So wird beispielsweise die formale Unabhngigkeit der Rechnungshfe als Summe verschiedener Merkmale begriffen und in einem Index zusammengefasst, der wiederum mit anderen Konstrukten etwa Ressourcenausstattung oder Wirksamkeit in einen greren Kontext gesetzt wird. Mit der Auswertung der zur Verfgung stehenden Daten und der kritischen Diskussion der Resultate leistet der Autor einen wichtigen Beitrag zur Theoriebildung ber Rechnungshfe.

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