@article{Muehlenkamp2011,
  author    = {Holger M{\"u}hlenkamp},
  title     = {Zu den Steuerungswirkungen des Neuen {\"O}ffentlichen Haushalts- und Rechnungswesens},
  series   = {Der St{\"a}dtetag},
  volume    = {64},
  number    = {3},
  publisher = {Luchterhand},
  address   = {K{\"o}ln},
  pages     = {14 -- 18},
  year      = {2011},
  abstract  = {.},
  language  = {de}
}