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dc.contributor.authorBergmann, Andreas-
dc.contributor.authorRauskala, Iris-
dc.contributor.authorFuhrimann, Sandra-
dc.contributor.authorBraun, Robin-
dc.description.abstractIn the private sector, the topic of sustainability has received wide attention since the early 2000s. In response to the recent financial and debt crisis, governments are also increasingly focusing on solid, comparable and transparent financial accounting and reporting. In addition, future-oriented perspectives of sustainable public finances are gaining attention, too. Yet, while long-term projections have become popular at the national level, they have been less relevant at subnational levels (states, cantons, regions). The paper therefore discusses if and how long-term projections can be beneficial at the subnational level. Referring to indicators and concepts of measurement of public finances’ sustainability found in literature, IPSASB’s RPG 1 and within Swiss policies on the national and subnational level and based on an analysis of demographic trends and the development of public expenditure in Swiss Cantons, the paper establishes five hypotheses on the feasibility and possible benefit of the public sustainability reporting concept for the (Swiss) subnational level. The authors conclude that existing accounting and financial systems of the Swiss Cantons, generally, give a strong basis for long-term oriented financial prognoses. Since the Swiss Cantons are especially confronted with rising expenditures for health and social security, reporting on the long-term fiscal sustainability of public finances will allow them to better counter these negative trends. Such reporting not only allows the Cantons for identifying possible future problems but also for communicating them to various stakeholders in a transparent way.de_CH
dc.rightsLicence according to publishing contractde_CH
dc.subjectPublic financede_CH
dc.subjectFinancial accountingde_CH
dc.subjectLong-term perspectivede_CH
dc.subjectSwiss Cantonde_CH
dc.subject.ddc332: Finanzwirtschaftde_CH
dc.subject.ddc350: Öffentliche Verwaltungde_CH
dc.titleReporting on the long-term fiscal sustainability of public finances at the subnational level in Switzerlandde_CH
dc.typeKonferenz: Sonstigesde_CH
zhaw.departementSchool of Management and Lawde_CH
zhaw.organisationalunitInstitut für Verwaltungs-Management (IVM)de_CH
zhaw.conference.detailsEGPA XII PSG Workshop: New Challenges for Public Sector Accounting, Lisbon, Portugal, 8-9 May 2014de_CH
zhaw.publication.reviewPeer review (Abstract)de_CH
Appears in collections:Publikationen School of Management and Law

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