Introduction

Abstract

Since fifty years the reform ambitions in public sector in general and in public local administration in particular are intensified, caused by fiscal, public and political pressure. Governance is regarded as in a steady transition; some indicators show a trend towards post-bureaucratic organization. The financial crisis in 2008, combined with the bankruptcy of one of the established bank Lehmann Brother, was one significant turning point which forced and offered a never known transparency and insight; for finances and financial behaviour of the financial sector, of the private sector, and even of the public sector.