Publication type: Article in scientific journal
Type of review: Peer review (publication)
Title: Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland
Authors : Fuchs, Sandro
Bergmann, Andreas
Brusca, Isabel
DOI : 10.4335/15.1.133-153(2017)
Published in : Lex localis - Journal of Local Self-Government
Volume(Issue) : 15
Issue : 1
Pages : 133
Pages to: 153
Issue Date: 2017
Publisher / Ed. Institution : Institute for Local Self-Government and Public Procurement Maribor
ISSN: 1581-5374
Language : English
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.
Fulltext version : Published version
License (according to publishing contract) : Licence according to publishing contract
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Appears in Collections:Publikationen School of Management and Law

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