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  4. Publikationen School of Management and Law
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dc.contributor.authorHorni, Pascal-
dc.contributor.authorBergmann, Andreas-
dc.date.accessioned2020-03-19T10:44:43Z-
dc.date.available2020-03-19T10:44:43Z-
dc.date.issued2019-
dc.identifier.urihttps://digitalcollection.zhaw.ch/handle/11475/19803-
dc.description.abstractThere are some major conceptual differences between government financial statistics (GFS) and public sector accounting, since both Public Financial Management (PFM) instruments fulfil different reporting purposes and cover different user needs. Nevertheless, GFS is dependent on data input from accounting. In that view, GFS data quality is often deemed to be adversely affected by the prevalence of heterogeneous accounting practices and the application of different bases, as it makes different material adjustments necessary in the data compiling process (Dabbicco, 2013). However, even under IPSAS compliant accrual accounting, GFS data accuracy could be limited due to conceptual differences related to the measurement of stock positions, which shall be valued at market value according to the GFS Manual 2014 (GFSM2014). On the contrary, IPSAS allow to account for assets by using historic costs, which might leads to some discrepancies between the two PFM reporting instruments, making bridging adjustments indispensable even under the regime of accrual accounting. This paper aims to contribute to the overarching discourse on GFS data accuracy by conceptually discussing different current value estimation practices and assessing a sample of OECD countries current bridging adjustment techniques based on a qualitative survey.de_CH
dc.language.isoende_CH
dc.rightsLicence according to publishing contractde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.subject.ddc658.1: Organisation und Finanzende_CH
dc.titleAccuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purposede_CH
dc.typeKonferenz: Paperde_CH
dcterms.typeTextde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.conference.details19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019de_CH
zhaw.funding.euNode_CH
zhaw.originated.zhawYesde_CH
zhaw.publication.statuspublishedVersionde_CH
zhaw.publication.reviewPeer review (Abstract)de_CH
zhaw.author.additionalNode_CH
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Horni, P., & Bergmann, A. (2019). Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose. 19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019.
Horni, P. and Bergmann, A. (2019) ‘Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose’, in 19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019.
P. Horni and A. Bergmann, “Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose,” in 19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019, 2019.
HORNI, Pascal und Andreas BERGMANN, 2019. Accuracy or rule of thumb? : taking stock of current value estimation practices for GFS reporting purpose. In: 19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019. Conference paper. 2019
Horni, Pascal, and Andreas Bergmann. 2019. “Accuracy or Rule of Thumb? : Taking Stock of Current Value Estimation Practices for GFS Reporting Purpose.” Conference paper. In 19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019.
Horni, Pascal, and Andreas Bergmann. “Accuracy or Rule of Thumb? : Taking Stock of Current Value Estimation Practices for GFS Reporting Purpose.” 19th EURAM Annual Conference, Lisbon, Portugal, 26-28 June 2019, 2019.


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