Controlling in Municipalities in the Canton of Aargau

Abstract

Municipalities in the canton of Aargau are subject to legal and formal principles regarding the management of their accounting. A manual published by the canton of Aargau provides all the necessary guidelines and components for carrying out a correct system of accounting. Although the manual is very comprehensive, it hardly deals with reporting and controlling at all. Therefore this bachelor's thesis investigated: Which reporting and controlling instruments and risk management techniques do the top 20 municipalities in the canton of Aargau use?”