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dc.contributor.authorFuchs, Sandro-
dc.contributor.authorBergmann, Andreas-
dc.contributor.authorBrusca, Isabel-
dc.date.accessioned2018-09-10T12:36:30Z-
dc.date.available2018-09-10T12:36:30Z-
dc.date.issued2017-
dc.identifier.issn1581-5374de_CH
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/10348-
dc.description.abstractBased on comparative, cross-sectional evidence of 15 Swiss sub-national governments this paper assesses the impact of different accrual accounting reforms on financial reporting and elaborates how this new information has affected decision-making processes. Results show that accrual financial reporting is a necessary instrument towards achieving resilient government finances. This paper embraces relevant questions for developed and developing countries, particularly in the context of heavily indebted public sector entities, ongoing accrual accounting reforms and the looming EPSAS promulgation. The paper reveals that accrual accounting reforms act as an important trigger point towards a more strategic use of newly provided financial data.de_CH
dc.language.isoende_CH
dc.publisherInstitute for Local Self-Government and Public Procurement Mariborde_CH
dc.relation.ispartofLex localis - Journal of Local Self-Governmentde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectAccrual accounting reformde_CH
dc.subjectGovernment resiliencede_CH
dc.subjectSubnational governmentde_CH
dc.subjectIPSASde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleUsing financial reporting for decision making as a measure towards resilient government finances : the case of Switzerlandde_CH
dc.typeBeitrag in wissenschaftlicher Zeitschriftde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
dc.identifier.doi10.4335/15.1.133-153(2017)de_CH
zhaw.funding.euNode_CH
zhaw.issue1de_CH
zhaw.originated.zhawYesde_CH
zhaw.pages.end153de_CH
zhaw.pages.start133de_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.volume15de_CH
zhaw.publication.reviewPeer review (Publikation)de_CH
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Fuchs, S., Bergmann, A., & Brusca, I. (2017). Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland. Lex Localis - Journal of Local Self-Government, 15(1), 133–153. https://doi.org/10.4335/15.1.133-153(2017)
Fuchs, S., Bergmann, A. and Brusca, I. (2017) ‘Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland’, Lex localis - Journal of Local Self-Government, 15(1), pp. 133–153. Available at: https://doi.org/10.4335/15.1.133-153(2017).
S. Fuchs, A. Bergmann, and I. Brusca, “Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland,” Lex localis - Journal of Local Self-Government, vol. 15, no. 1, pp. 133–153, 2017, doi: 10.4335/15.1.133-153(2017).
FUCHS, Sandro, Andreas BERGMANN und Isabel BRUSCA, 2017. Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland. Lex localis - Journal of Local Self-Government. 2017. Bd. 15, Nr. 1, S. 133–153. DOI 10.4335/15.1.133-153(2017)
Fuchs, Sandro, Andreas Bergmann, and Isabel Brusca. 2017. “Using Financial Reporting for Decision Making as a Measure towards Resilient Government Finances : The Case of Switzerland.” Lex Localis - Journal of Local Self-Government 15 (1): 133–53. https://doi.org/10.4335/15.1.133-153(2017).
Fuchs, Sandro, et al. “Using Financial Reporting for Decision Making as a Measure towards Resilient Government Finances : The Case of Switzerland.” Lex Localis - Journal of Local Self-Government, vol. 15, no. 1, 2017, pp. 133–53, https://doi.org/10.4335/15.1.133-153(2017).


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