| 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 |
| Page(s): | 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. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/10348 |
| 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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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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