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dc.contributor.authorBergmann, Andreas-
dc.date.accessioned2019-04-27T10:01:11Z-
dc.date.available2019-04-27T10:01:11Z-
dc.date.issued2004-
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/16926-
dc.description.abstractThe standard setting process for the IPSAS has so far mainly been based on the relevant IAS, adapting them for the use in the public sector. However, the process has now reached a stage at which topics of a specific relevance for the public sector are being addressed. One of the specific topics on the agenda is budgeting, which has a different role and certainly more importance than in the private sector. One of the issues to be resolved is accrual budgeting. While an accrual accounting has become a generally accepted model in many countries, only a few have gone all the way through to budgeting. In Switzerland the cantons and local governments have been using a modified accrual model that includes budgeting for almost 20 years. This so-called Harmonised Accounting Model (HAM) has recently been evaluated in the light of IPSAS by a research project of “Adminet” the National Network of Excellence in Public Management. This article is based on this project. It underlines the generally positive experiences and suggests that the main question to be resolved for accrual budgeting is the budgetary treatment of revaluations. The author shows two options, one following closely the constitutional framework and another following closely the principles of the existing IPSAS.de_CH
dc.language.isoende_CH
dc.publisherFaculty of Administrationde_CH
dc.rightsLicence according to publishing contractde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleAccrual budgeting : lessons learned from the harmonised accounting model (HAM) in the light of IPSASde_CH
dc.typeKonferenz: Paperde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.publisher.placeLjubljanade_CH
zhaw.conference.detailsEuropean Group of Public Administration - EGPA, Ljubljana, Slovenia 1-4 September 2004de_CH
zhaw.funding.euNode_CH
zhaw.originated.zhawNode_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.publication.reviewPeer review (Abstract)de_CH
zhaw.title.proceedingsFour months after : administering the new Europede_CH
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Bergmann, A. (2004). Accrual budgeting : lessons learned from the harmonised accounting model (HAM) in the light of IPSAS. Four Months after : Administering the New Europe.
Bergmann, A. (2004) ‘Accrual budgeting : lessons learned from the harmonised accounting model (HAM) in the light of IPSAS’, in Four months after : administering the new Europe. Ljubljana: Faculty of Administration.
A. Bergmann, “Accrual budgeting : lessons learned from the harmonised accounting model (HAM) in the light of IPSAS,” in Four months after : administering the new Europe, 2004.
BERGMANN, Andreas, 2004. Accrual budgeting : lessons learned from the harmonised accounting model (HAM) in the light of IPSAS. In: Four months after : administering the new Europe. Conference paper. Ljubljana: Faculty of Administration. 2004
Bergmann, Andreas. 2004. “Accrual Budgeting : Lessons Learned from the Harmonised Accounting Model (HAM) in the Light of IPSAS.” Conference paper. In Four Months after : Administering the New Europe. Ljubljana: Faculty of Administration.
Bergmann, Andreas. “Accrual Budgeting : Lessons Learned from the Harmonised Accounting Model (HAM) in the Light of IPSAS.” Four Months after : Administering the New Europe, Faculty of Administration, 2004.


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