Publication type: Conference other
Type of review: Not specified
Title: The short-term impact of modern accrual accounting systems : cross-sectional evidence from Switzerland
Authors: Fuchs, Sandro
Brusca, Isabel
Bergmann, Andreas
Rauskala, Iris Eliisa
et. al: No
Conference details: 15th Biennial CIGAR Conference 2015, Valletta, 4-5 June 2015
Issue Date: 2015
Language: English
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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