|Publication type:||Conference other|
|Type of review:||Not specified|
|Title:||The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland|
Rauskala, Iris Eliisa
|Conference details:||15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015|
|Subjects:||IPSAS; Impact of accounting reform; Public sector accounting; Reform|
|Subject (DDC):||657: Accounting|
|Abstract:||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.|
|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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