Using Financial Reporting for Decision Making as a Measure Towards Resilient Government Finances: The Case of Switzerland

  • Sandro Fuchs Zurich University of Applied Sciences (ZUAS), Institute for Public Management
  • Andreas Bergmann Zurich University of Applied Sciences (ZUAS), Institute for Public Management
  • Isabel Brusca University of Zaragoza, Department of Accounting and Finance
Keywords: IPSAS, accrual accounting reforms, decision-making, government resilience, sub-national governments


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.

Author Biographies

Sandro Fuchs, Zurich University of Applied Sciences (ZUAS), Institute for Public Management

Head Center for Public Financial Management

Andreas Bergmann, Zurich University of Applied Sciences (ZUAS), Institute for Public Management


Isabel Brusca, University of Zaragoza, Department of Accounting and Finance



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