Full metadata record
DC Field | Value | Language |
---|---|---|
dc.contributor.author | Fuchs, Sandro | - |
dc.contributor.author | Bergmann, Andreas | - |
dc.contributor.author | Brusca, Isabel | - |
dc.date.accessioned | 2018-09-10T12:36:30Z | - |
dc.date.available | 2018-09-10T12:36:30Z | - |
dc.date.issued | 2017 | - |
dc.identifier.issn | 1581-5374 | de_CH |
dc.identifier.uri | https://digitalcollection.zhaw.ch/handle/11475/10348 | - |
dc.description.abstract | Based on comparative, cross-sectional evidence of 15 Swiss sub-national governments this paper assesses the impact of different accrual accounting reforms on financial reporting and elaborates how this new information has affected decision-making processes. Results show that accrual financial reporting is a necessary instrument towards achieving resilient government finances. This paper embraces relevant questions for developed and developing countries, particularly in the context of heavily indebted public sector entities, ongoing accrual accounting reforms and the looming EPSAS promulgation. The paper reveals that accrual accounting reforms act as an important trigger point towards a more strategic use of newly provided financial data. | de_CH |
dc.language.iso | en | de_CH |
dc.publisher | Institute for Local Self-Government and Public Procurement Maribor | de_CH |
dc.relation.ispartof | Lex localis - Journal of Local Self-Government | de_CH |
dc.rights | Licence according to publishing contract | de_CH |
dc.subject | Accrual accounting reform | de_CH |
dc.subject | Government resilience | de_CH |
dc.subject | Subnational government | de_CH |
dc.subject | IPSAS | de_CH |
dc.subject.ddc | 657: Rechnungswesen | de_CH |
dc.title | Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland | de_CH |
dc.type | Beitrag in wissenschaftlicher Zeitschrift | de_CH |
dcterms.type | Text | de_CH |
zhaw.departement | School of Management and Law | de_CH |
zhaw.organisationalunit | Institut für Verwaltungs-Management (IVM) | de_CH |
dc.identifier.doi | 10.4335/15.1.133-153(2017) | de_CH |
zhaw.funding.eu | No | de_CH |
zhaw.issue | 1 | de_CH |
zhaw.originated.zhaw | Yes | de_CH |
zhaw.pages.end | 153 | de_CH |
zhaw.pages.start | 133 | de_CH |
zhaw.publication.status | publishedVersion | de_CH |
zhaw.volume | 15 | de_CH |
zhaw.publication.review | Peer review (Publikation) | de_CH |
Appears in collections: | Publikationen School of Management and Law |
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Fuchs, S., Bergmann, A., & Brusca, I. (2017). Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland. Lex Localis - Journal of Local Self-Government, 15(1), 133–153. https://doi.org/10.4335/15.1.133-153(2017)
Fuchs, S., Bergmann, A. and Brusca, I. (2017) ‘Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland’, Lex localis - Journal of Local Self-Government, 15(1), pp. 133–153. Available at: https://doi.org/10.4335/15.1.133-153(2017).
S. Fuchs, A. Bergmann, and I. Brusca, “Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland,” Lex localis - Journal of Local Self-Government, vol. 15, no. 1, pp. 133–153, 2017, doi: 10.4335/15.1.133-153(2017).
FUCHS, Sandro, Andreas BERGMANN und Isabel BRUSCA, 2017. Using financial reporting for decision making as a measure towards resilient government finances : the case of Switzerland. Lex localis - Journal of Local Self-Government. 2017. Bd. 15, Nr. 1, S. 133–153. DOI 10.4335/15.1.133-153(2017)
Fuchs, Sandro, Andreas Bergmann, and Isabel Brusca. 2017. “Using Financial Reporting for Decision Making as a Measure towards Resilient Government Finances : The Case of Switzerland.” Lex Localis - Journal of Local Self-Government 15 (1): 133–53. https://doi.org/10.4335/15.1.133-153(2017).
Fuchs, Sandro, et al. “Using Financial Reporting for Decision Making as a Measure towards Resilient Government Finances : The Case of Switzerland.” Lex Localis - Journal of Local Self-Government, vol. 15, no. 1, 2017, pp. 133–53, https://doi.org/10.4335/15.1.133-153(2017).
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