| Publication type: | Doctoral thesis |
| Title: | Public sector accounting reforms and the impact of the IPSASs |
| Authors: | Fuchs, Sandro |
| Advisors / Reviewers: | Brusca, Isabel Bergmann, Andreas |
| Extent: | 203 |
| Issue Date: | 2017 |
| Publisher / Ed. Institution: | Universidad de Zaragoza |
| Publisher / Ed. Institution: | Zaragoza |
| Language: | English |
| Subject (DDC): | 350: Public administration 657: Accounting |
| Abstract: | This thesis is an attempt to provide academically supported answers to practically important questions and aims to capture qualitative benefits of IPSASs-like reforms. In a first and second instance, it concentrates on IPSASs implementation effects in Switzerland. The research focus pertains to Swiss states which have been currently undertaken by IPSASs-like reforms. In a third and fourth instance, the thesis examines the international adoption of the IPSASs, with the research focus being UN System Organizations and selected OECD member countries. This thesis is split into three sections. While Section 1 introduces the overall topic of the thesis and outlines the structure, Section 2 puts the thesis in a theoretical framework. Section 2 also outlines and presents the global spread of IPSASs adoption and identifies a need to further elaborate IPSASs implementation effects. In essence, it states four major research objectives which all address fundamental research questions dedicated to better understanding IPSASs implementation. The third section presents four chapters pertaining to meet the stated research objectives. In summary, this thesis found supportive empirical arguments in favor of IPSASs adoption. We found evidence that the IPSASs bear the capacity to develop and shape decision-making processes and that it has positive effects on accountability and transparency. Furthermore, there is evidence that the IPSASs have the ability to raise management debates about core revenue streams, particularly in the context of UN System Organizations. Together with these findings, the thesis provides additional information for practitioners, specifically government officials, public financial management experts and international consultants concerned about the impact of the IPSASs. However, it is worth emphasizing that this dissertation does not aim to convince any IPSASs-pessimistic exponent to begin or proceed with IPSASs-style reforms. Although academic literature in general – and this thesis in specific – finds supportive arguments in favor of implementing IPSASs, critical counterarguments remain. |
| URI: | https://digitalcollection.zhaw.ch/handle/11475/13193 |
| 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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Fuchs, S. (2017). Public sector accounting reforms and the impact of the IPSASs [Doctoral dissertation]. Universidad de Zaragoza.
Fuchs, S. (2017) Public sector accounting reforms and the impact of the IPSASs. Doctoral dissertation. Universidad de Zaragoza.
S. Fuchs, “Public sector accounting reforms and the impact of the IPSASs,” Doctoral dissertation, Universidad de Zaragoza, Zaragoza, 2017.
FUCHS, Sandro, 2017. Public sector accounting reforms and the impact of the IPSASs. Doctoral dissertation. Zaragoza: Universidad de Zaragoza
Fuchs, Sandro. 2017. “Public Sector Accounting Reforms and the Impact of the IPSASs.” Doctoral dissertation, Zaragoza: Universidad de Zaragoza.
Fuchs, Sandro. Public Sector Accounting Reforms and the Impact of the IPSASs. Universidad de Zaragoza, 2017.
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