Title: Public sector accounting and auditing in Switzerland
Authors : Fuchs, Sandro
Bergmann, Andreas
Rauskala, Iris
Schmitt, Anna
Published in : Public sector accounting and auditing in Europe : the challenge of harmonization
Pages : 204
Pages to: 218
Editors of the parent work: Brusca, Isabel
Caperchione, Eugenio
Cohen, Sandra
Manes Rossi, Francesca
Publisher / Ed. Institution : Palgrave Macmillan
Publisher / Ed. Institution: London
Issue Date: 2015
License (according to publishing contract) : Licence according to publishing contract
Series : Governance and public management
Type of review: Editorial review
Language : English
Subjects : Public finance; Public finance Switzerland; Public financial management
Subject (DDC) : 330: Economics
658.1: Organization and finance
Abstract: The accounting systems of all levels of government in Europe have undergone substantial changes during the last 20 years, which have not always been communicated outside country boundaries in a timely manner. This book addresses that shortcoming. With contributions by 25 leading researchers, it discusses in detail the governmental accounting status quo in 14 European countries. The book presents in a concise, thorough and comprehensive way the public sector accounting, budgeting and auditing systems at all levels of government, followed by a comparative analysis of the governmental accounting systems discussed. It also sheds light on the challenges that are likely to be faced by European countries as they move towards adopting the European Public Sector Accounting Standards (EPSAS), and offers a valuable reference resource for academics, researchers, students, auditors, public administrators and policy makers.
Departement: School of Management and Law
Organisational Unit: Institute of Public Management (IVM)
Publication type: Book part
DOI : 10.1057/9781137461346_14
ISBN: 978-1-349-69007-7
URI: https://digitalcollection.zhaw.ch/handle/11475/12891
Appears in Collections:Publikationen School of Management and Law

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