|Title:||Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland|
|Authors :||Fuchs, Sandro|
|Published in :||Lex localis|
|Publisher / Ed. Institution :||Institute for Local Self-Government and Public Procurement Maribor|
|License (according to publishing contract) :||Licence according to publishing contract|
|Type of review:||Peer review (publication)|
|Subjects :||Accrual accounting reform; Government resilience; Subnational government; IPSAS|
|Subject (DDC) :||657: Accounting|
|Abstract:||Based 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.|
|Departement:||School of Management and Law|
|Organisational Unit:||Institute of Public Management (IVM)|
|Publication type:||Article in scientific journal|
|Appears in Collections:||Publikationen School of Management and Law|
Files in This Item:
There are no files associated with this item.
Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.