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Public Sector Management in a Globalized World pp 203–225Cite as

Missing the Big Picture on State-Owned Enterprises: Quality of Aggregate Holdings Reporting of Public Administrations and Reform Implications

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Abstract

In the context of current debates on sustainable public service provision, austerity, debts, and cutback management, the governance and management of and in State-Owned Enterprises (SOEs) is imbued with special relevance. An aggregate holdings report (AHR) is an important tool for public administrations to provide accountability for SOEs and the necessary overview of the institutional structures of the core administration and SOEs. This study analyses the quality of AHR in Austria, Germany, and Switzerland on the basis of a quality model with 175 criteria. Findings show that public administrations in many cases do not meet the identical requirements from theory and practice. Laws on AHR are necessary to ensure the realization of policy goals. First, the study provides a conceptual contribution for assessing AHR and for future research on the issues of the model categories. Second, empirical insight into quality patterns of AHR is provided. The model enables one to answer questions which are often raised in the reform debates, such as, “which AHR can I use as a reference to further develop my own AHR?” The study offers valuable new insights which can enhance sustainable management and control of SOEs.

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Author information

Authors and Affiliations

  1. Chair of Public Management, University of Leipzig, Grimmaische Straße 12, 04109, Leipzig, Germany

    Jun.-Prof. Dr. Ulf Papenfuß

  2. Linz, Austria

    Lars Steinhauer & Benjamin Friedländer

Authors
  1. Jun.-Prof. Dr. Ulf Papenfuß
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  2. Lars Steinhauer
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  3. Benjamin Friedländer
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Correspondence to Ulf Papenfuß .

Editor information

Editors and Affiliations

  1. Institut für Public und Nonprofit Management, Johannes Kepler Universität Linz , Linz, Austria

    René Andeßner

  2. Institut für Management Accounting, Johannes Kepler Universität Linz , Linz, Austria

    Dorothea Greiling

  3. Fachbereich Sozialökonomie / Professur für Public Management, Universität Hamburg , Hamburg, Germany

    Rick Vogel

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Papenfuß, U., Steinhauer, L., Friedländer, B. (2017). Missing the Big Picture on State-Owned Enterprises: Quality of Aggregate Holdings Reporting of Public Administrations and Reform Implications. In: Andeßner, R., Greiling, D., Vogel, R. (eds) Public Sector Management in a Globalized World. NPO-Management. Springer Gabler, Wiesbaden. https://doi.org/10.1007/978-3-658-16112-5_10

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  • DOI: https://doi.org/10.1007/978-3-658-16112-5_10

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  • Publisher Name: Springer Gabler, Wiesbaden

  • Print ISBN: 978-3-658-16111-8

  • Online ISBN: 978-3-658-16112-5

  • eBook Packages: Economics and FinanceEconomics and Finance (R0)

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