[Belz, C. & Böhmer, R (2020). Anwendung des Kehler Management-Systems© am Beispiel der Gemeinde Ottersweier. In: Böhmer, R, Kegelmann, J. & /Kientz J (eds) Rechnungswesen und Controlling – Das Steuerungshandbuch für Kommunen, accepted for publication in 2020 (in German).]Search in Google Scholar
[Böhmer, R. & Zimmermann, S. (2018). Analyse der Gemeinde Ottersweier mithilfe des Kehler Management-Systems. In: Böhmer, R, Kegelmann, J. & Kientz J. (eds) Rechnungswesen und Controlling – Das Steuerungshandbuch für Kommunen, 18(8), 471–504 (in German).]Search in Google Scholar
[Böhmer, R. & Schwalb, B. (2016). Erfolgsfaktoren kommunaler Steuerung: Ergebnisse einer Umfrage unter Kommunen in Baden-Württemberg. In: Böhmer, R, Kegelmann, J. & /Kientz J (eds) Rechnungswesen und Controlling – Das Steuerungshandbuch für Kommunen, 16(8), 1407–1432 (in German).]Search in Google Scholar
[Cordella, A. & Bonina, C. (2012). A public value perspective for ICT enabled public sector reforms: a theoretical reflection. Government Information Quarterly, 29(4), 512–520.10.1016/j.giq.2012.03.004]Search in Google Scholar
[Davis, S. & Albright, T. (2004). An investigation of the effect of Balanced Scorecard implementation on financial performance. Management Accounting Research, 15(2), 135–153.10.1016/j.mar.2003.11.001]Search in Google Scholar
[Fischer, E. & Lasar, A. (2014). Steuerungswirkungen des Neuen öffentlichen Haushalts- und Rechnungswesens. Verwaltung und Management, 20(3), 130–134 (in German).10.5771/0947-9856-2014-3-130]Search in Google Scholar
[Fryer, K., Anthony, J. & Ogden, S. (2009). Performance management in the public sector. International Journal of Public Sector Management, 22(6), 478–498.10.1108/09513550910982850]Search in Google Scholar
[Hood, C. (1991). A public management for all seasons? Public Administration, 69(1), 3–19.10.1111/j.1467-9299.1991.tb00779.x]Search in Google Scholar
[Jessa, F. & Uys, F. (2013). A normative approach to organisational performance management (OPM) in municipalities. Administratio Publica, 21(1), 102–126.]Search in Google Scholar
[Kaplan, R. & David, P. (1992). The balanced scorecard - Measures that drive performance. Harvard Business Review, 70 (1), 71–79.]Search in Google Scholar
[Leach, S. & Lowndes, V. (2004). Understanding Local Political Leadership: Constitutions, Contexts and Capabilities. Local Government Studies, 30(4), 557–575.10.1080/0300393042000333863]Search in Google Scholar
[Malina, M., Nørreklit, H. & Selto, F. (2007). Relations among Measures, Climate of Control and Performance Measurement Models. Contemporary Accounting Research, 24(3), 935–982.10.1506/car.24.3.10]Search in Google Scholar
[Manville, G. (2007). Implementing a balanced scorecard framework in a not-for-profit SME. International Journal of Productivity and Performance Management, 56(2), 162–169.10.1108/17410400710722653]Search in Google Scholar
[Moullin, M. (2006). The design of an alternative balanced scorecard framework for public and voluntary organizations. Perspectives on Performance, 5(1), 10–12.]Search in Google Scholar
[Moullin, M. (2017). Improving and evaluating performance with the Public Sector Scorecard. International Journal of Productivity and Performance Management, 66(4), 442–458.10.1108/IJPPM-06-2015-0092]Search in Google Scholar
[Nørreklit, H. (2003). The Balanced Scorecard: What is the Score? A Rhetorical Analysis of the Balanced Scorecard. Accounting, Organizations and Society, 28(6), 591–619.10.1016/S0361-3682(02)00097-1]Search in Google Scholar
[Sirkin, H.L., Keenan, P. & Jackson, A. (2005) The Hard Side of Change Management. Harvard Business Review, 83(10), 108–118.]Search in Google Scholar
[Yui, M. & Gregory, R. (2018) Quakes and Aftershocks - organisational restructuring in the New Zealand state sector, 1960–2017. Policy Quarterly, 14 (3), 25–32.]Search in Google Scholar
[Best, E. (1997). Capacities for Regional Integration: a Conceptual Framework for Comparative Analysis. In Hosli, M. & Saether, A. (eds.): Free trade agreements and customs unions. Experiences, challenges and constraints. Brussels & Maastricht: European Commission TACIS & EIPA, pp. 51–78.]Search in Google Scholar
[Boston J., Martin, J., Pallot, J., & Walsh, P. (1996). Public management: The New Zealand model. Oxford: Oxford University Press.]Search in Google Scholar
[Johari, J.C. (2001): Comparative Politics. New York: Sterling Publishers.]Search in Google Scholar
[Moore, M. H. (1995). Creating public value: Strategic management in government. Cambridge, MA: Harvard University Press.]Search in Google Scholar
[Schedler, K. & Proeller, I. (2007): Cultural Aspects of Public Management Reform. Amsterdam: Elsevier.10.1016/S0732-1317(2007)16]Search in Google Scholar
[Brignall, S. (2002). The unbalanced scorecard: a social and environmental critique. In: Neely, A., Walters, A., & Austin, R. (eds) PMA conference proceedings—performance measurement and management 2002: Research and action: cranfield school of management (pp. 85–92). Boston, MA: Performance Management Association (PMA).]Search in Google Scholar
[Bukh, P. & Malmi, T. (2005). Re-examining the Cause-and-effect Principle of the Balanced Scorecard. Aarhus School of Business. 1–27]Search in Google Scholar
[Cannon, P. & Fry, T. (1992). Performance measurement in the public sector, World Bank Working Paper Number 17572, 1992/07/09]Search in Google Scholar
[Banner, G. (2005). Führung und Reform. Revised version of a lecture given at the University of Kassel on 22 October 2005 (retrieved from http://www.mpa.unikassel.de/media/Banner.pdf) (in German).]Search in Google Scholar
[Boston J. (2013). The quest for the good society: Economics, ethics and public policy - a seminar at the New Zealand Treasury (retrieved from https://apo.org.au/node/35809)]Search in Google Scholar
[Kientz, J. (2012). Integration der strategischen Planung in die Haushaltsplanung einer Kommune – dargestellt am Beispiel des Landkreises Lörrach. PhD thesis at the University of Kassel (in German).]Search in Google Scholar