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

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DC Field	Value	Language
dc.contributor.author	Horni, Pascal	-
dc.contributor.author	Yerly, Nadia	-
dc.contributor.author	Trinkler, Gabriel	-
dc.date.accessioned	2018-08-10T14:30:54Z	-
dc.date.available	2018-08-10T14:30:54Z	-
dc.date.issued	2017-01-17	-
dc.identifier.issn	2296-8717	de_CH
dc.identifier.issn	2296-8725	de_CH
dc.identifier.uri	https://digitalcollection.zhaw.ch/handle/11475/8943	-
dc.description.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.	de_CH
dc.language.iso	en	de_CH
dc.publisher	Schweizerische Gesellschaft für Verwaltungswissenschaften	de_CH
dc.relation.ispartof	Yearbook of Swiss Administrative Science	de_CH
dc.rights	http://creativecommons.org/licenses/by/4.0/	de_CH
dc.subject	Accounting	de_CH
dc.subject	IPSAS	de_CH
dc.subject	Political economy	de_CH
dc.subject	Fiscal rules	de_CH
dc.subject.ddc	350: Öffentliche Verwaltung	de_CH
dc.subject.ddc	657: Rechnungswesen	de_CH
dc.title	Debt containment rules in the era of true and fair accounting : fiscal leeway between hammer and anvil	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	10.21256/zhaw-4659	-
zhaw.funding.eu	No	de_CH
zhaw.originated.zhaw	Yes	de_CH
zhaw.pages.end	115	de_CH
zhaw.pages.start	104	de_CH
zhaw.publication.status	publishedVersion	de_CH
zhaw.publication.review	Peer review (Publikation)	de_CH
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.