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dc.contributor.authorFuchs, Sandro-
dc.contributor.authorBergmann, Andreas-
dc.contributor.authorBrusca, Isabel-
dc.date.accessioned2019-01-31T13:08:16Z-
dc.date.available2019-01-31T13:08:16Z-
dc.date.issued2015-
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/14877-
dc.description.abstractPurpose: While corporate research has investigated the economic consequences of IFRS adoption, there is only limited evidence on the impact of modern accrual accounting systems (MAAS) in the public sector context. To fill this gap, we examine the economic effects of MAAS implementation on Swiss state level, taking into account different types and magnitudes of reforms. Design/Methodology/Approach: Based on public transition reports, we manually compile a database representing the full sample of all 26 Swiss cantons. The assessment framework allows us to eliminate time effects giving rise to counterfactual evidence, since transition reports include original and restated values for the same reporting period. We use Wilcoxon signed-rank test and Pearson correlation analysis to draw our main findings. Findings: We find significant economic impact resulting from MAAS implementation, therefore containing decision-relevant information for internal and external stakeholders. Strong impact correlations between economic effects and magnitudes of accounting reforms can be found, with IPSAS having the largest economic consequences. Key finding is, that the implementation of MAAS might lead to a higher valued economic substance with assets increasing more than liabilities. This, in turn, has an direct impact on equity numbers and other key financial indicators. Originality/Value: To our best knowledge this is the first paper that investigates the impact of MAAS implementation. Therefore, it complements the existing public financial management literature and sets the base for further research in this area.de_CH
dc.language.isoende_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectPublic sectorde_CH
dc.subjectIPSASde_CH
dc.subjectAccounting reformde_CH
dc.subject.ddc657: Rechnungswesende_CH
dc.titleShort-term impact of advanced PFM-Systems : cross-sectional evidence from swiss sub-national levelde_CH
dc.typeKonferenz: Sonstigesde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.conference.detailsSASE Research Network Conference, London, 2-4 July 2015de_CH
zhaw.funding.euNode_CH
zhaw.originated.zhawYesde_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.publication.reviewNot specifiedde_CH
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Fuchs, S., Bergmann, A., & Brusca, I. (2015). Short-term impact of advanced PFM-Systems : cross-sectional evidence from swiss sub-national level. SASE Research Network Conference, London, 2-4 July 2015.
Fuchs, S., Bergmann, A. and Brusca, I. (2015) ‘Short-term impact of advanced PFM-Systems : cross-sectional evidence from swiss sub-national level’, in SASE Research Network Conference, London, 2-4 July 2015.
S. Fuchs, A. Bergmann, and I. Brusca, “Short-term impact of advanced PFM-Systems : cross-sectional evidence from swiss sub-national level,” in SASE Research Network Conference, London, 2-4 July 2015, 2015.
FUCHS, Sandro, Andreas BERGMANN und Isabel BRUSCA, 2015. Short-term impact of advanced PFM-Systems : cross-sectional evidence from swiss sub-national level. In: SASE Research Network Conference, London, 2-4 July 2015. Conference presentation. 2015
Fuchs, Sandro, Andreas Bergmann, and Isabel Brusca. 2015. “Short-Term Impact of Advanced PFM-Systems : Cross-Sectional Evidence from Swiss Sub-National Level.” Conference presentation. In SASE Research Network Conference, London, 2-4 July 2015.
Fuchs, Sandro, et al. “Short-Term Impact of Advanced PFM-Systems : Cross-Sectional Evidence from Swiss Sub-National Level.” SASE Research Network Conference, London, 2-4 July 2015, 2015.


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