Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil

Horni, Pascal; Yerly, Nadia; Trinkler, Gabriel

doi:10.21256/zhaw-4659

Please use this identifier to cite or link to this item: https://doi.org/10.21256/zhaw-4659

Publication type:	Article in scientific journal
Type of review:	Peer review (publication)
Title:	Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil
Authors:	Horni, Pascal Yerly, Nadia Trinkler, Gabriel
DOI:	10.21256/zhaw-4659
Published in:	Yearbook of Swiss Administrative Science
Page(s):	104
Pages to:	115
Issue Date:	17-Jan-2017
Publisher / Ed. Institution:	Schweizerische Gesellschaft für Verwaltungswissenschaften
ISSN:	2296-8717 2296-8725
Language:	English
Subjects:	Accounting; IPSAS; Political economy; Fiscal rules
Subject (DDC):	350: Public administration 657: Accounting
Abstract:	Deviations from modern public sector accounting principles and standards are potentially politically motivated. To avoid jeopardizing adherence to the institutionalized self-constraining debt brake mechanisms, financial flexibility is aimed to be preserved in the institutional framework governing public finances. This paper elaborates and discusses potential tensions between debt containment rules and the application of true and fair accounting at the example of three Swiss cantons by building on case-based empirical evidence, which was gained out of semi-structured interviews. Abweichungen gegenüber den heutigen Rechnungslegungsstandards und -prinzipien des öffentlichen Gemeinwesens sind potentiell politisch motiviert. Um die Einhaltung der selbst auferlegten Schuldenbremsen nicht zu gefährden, ist man versucht finanzpolitischen Spielraum zu bewahren und den institutionellen Rahmen zur Steuerung öffentlicher Finanzen entsprechend zu gestalten und auszurichten. Dieser Beitrag untersucht und diskutiert mögliche Spannungsfelder zwischen Schuldenbremse-Regelungen und der Anwendung von modernen Rechnungslegungsnormen am Beispiel von drei Kantonen.
URI:	https://digitalcollection.zhaw.ch/handle/11475/8943
Fulltext version:	Published version
License (according to publishing contract):	CC BY 4.0: Attribution 4.0 International
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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Horni, P., Yerly, N., & Trinkler, G. (2017). Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil. Yearbook of Swiss Administrative Science, 104–115. https://doi.org/10.21256/zhaw-4659

Horni, P., Yerly, N. and Trinkler, G. (2017) ‘Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil’, Yearbook of Swiss Administrative Science, pp. 104–115. Available at: https://doi.org/10.21256/zhaw-4659.

P. Horni, N. Yerly, and G. Trinkler, “Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil,” Yearbook of Swiss Administrative Science, pp. 104–115, Jan. 2017, doi: 10.21256/zhaw-4659.

HORNI, Pascal, Nadia YERLY und Gabriel TRINKLER, 2017. Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil. Yearbook of Swiss Administrative Science. 17 Januar 2017. S. 104–115. DOI 10.21256/zhaw-4659

Horni, Pascal, Nadia Yerly, and Gabriel Trinkler. 2017. “Debt Containment Rules in the Era of True and Fair Accounting : Fiscal Leeway between Hammer and Anvil.” Yearbook of Swiss Administrative Science, January, 104–15. https://doi.org/10.21256/zhaw-4659.

Horni, Pascal, et al. “Debt Containment Rules in the Era of True and Fair Accounting : Fiscal Leeway between Hammer and Anvil.” Yearbook of Swiss Administrative Science, Jan. 2017, pp. 104–15, https://doi.org/10.21256/zhaw-4659.