| Publikationstyp: | Beitrag in wissenschaftlicher Zeitschrift |
| Art der Begutachtung: | Peer review (Publikation) |
| Titel: | The influence of the nature of government accounting and reporting in decision-making : evidence from Switzerland |
| Autor/-in: | Bergmann, Andreas |
| DOI: | 10.1080/09540962.2012.643050 |
| Erschienen in: | Public Money & Management |
| Band(Heft): | 32 |
| Heft: | 1 |
| Seite(n): | 15 |
| Seiten bis: | 20 |
| Erscheinungsdatum: | 2012 |
| Verlag / Hrsg. Institution: | Routledge |
| ISSN: | 0954-0962 1467-9302 |
| Sprache: | Englisch |
| Schlagwörter: | Accrual accounting; Cash accounting; Fiscal policy; Government accounting; International public sector accounting standards board; Swiss government |
| Fachgebiet (DDC): | 350: Öffentliche Verwaltung 657: Rechnungswesen |
| Zusammenfassung: | A key objective of government accounting and reporting has been to achieve accountability and its use in that respect has been well documented, however its use for decision-making has had less coverage. This article addresses the latter issue, providing evidence from Switzerland that the accounting basis used (accrual versus cash) influences decision-making. This is the result of the effect that the different approaches have on the nature of the information used for decision-making. Switzerland was among the first western democracies to adopt accrual accounting at both state (canton) and local levels of government in the 1980s. The Swiss federal government followed in 2007. The main examples of the use of accrual information in decision-making are: the focus on self-financing of investments in order to control borrowing, as well as the fiscal policy targets of debt reduction and maintenance of capital. All three require accrual basis information. Therefore accrual basis information is key in fiscal decision-making in Switzerland. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/9119 |
| Volltext Version: | Publizierte Version |
| Lizenz (gemäss Verlagsvertrag): | Lizenz gemäss Verlagsvertrag |
| Departement: | School of Management and Law |
| Organisationseinheit: | Institut für Verwaltungs-Management (IVM) |
| Enthalten in den Sammlungen: | Publikationen School of Management and Law |
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Bergmann, A. (2012). The influence of the nature of government accounting and reporting in decision-making : evidence from Switzerland. Public Money & Management, 32(1), 15–20. https://doi.org/10.1080/09540962.2012.643050
Bergmann, A. (2012) ‘The influence of the nature of government accounting and reporting in decision-making : evidence from Switzerland’, Public Money & Management, 32(1), pp. 15–20. Available at: https://doi.org/10.1080/09540962.2012.643050.
A. Bergmann, “The influence of the nature of government accounting and reporting in decision-making : evidence from Switzerland,” Public Money & Management, vol. 32, no. 1, pp. 15–20, 2012, doi: 10.1080/09540962.2012.643050.
BERGMANN, Andreas, 2012. The influence of the nature of government accounting and reporting in decision-making : evidence from Switzerland. Public Money & Management. 2012. Bd. 32, Nr. 1, S. 15–20. DOI 10.1080/09540962.2012.643050
Bergmann, Andreas. 2012. “The Influence of the Nature of Government Accounting and Reporting in Decision-Making : Evidence from Switzerland.” Public Money & Management 32 (1): 15–20. https://doi.org/10.1080/09540962.2012.643050.
Bergmann, Andreas. “The Influence of the Nature of Government Accounting and Reporting in Decision-Making : Evidence from Switzerland.” Public Money & Management, vol. 32, no. 1, 2012, pp. 15–20, https://doi.org/10.1080/09540962.2012.643050.
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