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 |
Files in This Item:
File | Description | Size | Format | |
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2017_Horni_Debt_containment_rules.pdf | 1.59 MB | Adobe PDF | View/Open |
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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.
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