Abstract
In the following chapter, the state and government architecture in Switzerland and its political system is discussed, as this is the basis for the understanding of public financial management in Switzerland. Both, the federal organizational structure of Switzerland and its leading political principle, direct democracy, significantly influence public sector accounting, budgeting and auditing.
This is a preview of subscription content, log in via an institution to check access.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
Preview
Unable to display preview. Download preview PDF.
References
A. Bergmann (2008), “Local Governments Accounting Models: Switzerland”, in S. Pozzoli (ed.), Local Authorities Accounting and Financial Reporting. Trends and Techniques in Multinational Perspective. Milano: Franco Angeli.
A. Bergmann (2009), Public Sector Financial Management. London: Prentice Hall.
A. Bergmann (2012), “The Influence of the Nature of Government Accounting and Reporting in Decision-making: Evidence from Switzerland”, Public Money and Management, 32 (1), 15–20.
Federal Finance Administration FFA (2008), “The New Accounting Model of the Swiss Confederation”, OECD Journal on Budgeting, 8, 1–37.
Federal Finance Administration FFA (2013a), “Consolidated Financial Statements of the Central Government”, http://www.efv.admin.ch/d/dokumentation/finanzberichter-stattung/konsolid_rechnung_bund.php, date accessed 11 August 2014.
Federal Finance Administration FFA (2013b), “Swiss Public Finances Compared Internationally”, http://www.efv.admin.ch/e/downloads/finanzstatistik/Kennzahlen/Int_Vergleich_e.pdf, date accessed 11 August 2014.
Federal Finance Administration FFA (2014), “Budget 2014”, http://www.efv.admin.ch/d/dokumentation/finanzberichterstattung/budget.php, date accessed 11 August 2014.
M. Flick, A. Mannsky and B. Stoelker (2012), “New Public Management — Tendenzen in ZürcherGemeinden”, in Swiss Society of Administrative Sciences (eds), Yearbook 2012 of Swiss Administrative Sciences, 63–67.
K. Grüter (2013), “Finanzkontrolle”, in A. Ladner et al. (ed.), Handbuch der öffentlichen Verwaltung der Schweiz. Zurich: NZZ.
I. Rauskala, A. Bergmann and S. Fuchs (2012), “30 Jahre Doppik in der Schweiz — eine Bilanz”, Verwaltung und Management, 18 (3), 127–130.
Swiss Public Sector Financial Reporting Advisory Committee SRS-CSPCP (2012), “Einführung von HRM2”, http://www.srs-cspcp.ch/srscspcp.nsf/vwBaseDocuments/HOSRS01?OpenDocument&lng=de, date accessed 11 August 2014.
L. Wolf (2010), Swiss Democracy — Possible Solutions to Conflict in Multicultural Societies. Bern: Federal Department of Foreign Affairs.
Useful sites
The Swiss Finance Administration, http://www.efv.admin.ch/e/
The International Federation of Accountants, http://www.ifac.org/
The International Public Sector Accounting Standards Board, http://www.ifac.org/public-sector
Legislature
Conference of State Ministers of Finance FDK-CDF (1981), Harmonized Accounting Model HAM. Bern: Paul Haupt.
Conference of State Ministers of Finance FDK-CDF (2008), Harmonized Accounting Model HAM 2. Solothurn: Conference of State Ministers of Finance.
Federal Auditing Act (2012), “Federal Council”, http://www.admin.ch/opc/de/classi-fied-compilation/19670112/index.html, date accessed 11 August 2014.
Federal Budget Act (2011), “Federal Council”, http://www.admin.ch/opc/de/classified-compilation/20041212/index.html, date accessed 11 August 2014.
Editor information
Editors and Affiliations
Copyright information
© 2015 Sandro Fuchs, Andreas Bergmann, Iris Rauskala and Anna Schmitt
About this chapter
Cite this chapter
Fuchs, S., Bergmann, A., Rauskala, I., Schmitt, A. (2015). Public Sector Accounting and Auditing in Switzerland. In: Brusca, I., Caperchione, E., Cohen, S., Rossi, F.M. (eds) Public Sector Accounting and Auditing in Europe. IIAS Series: Governance and Public Management. Palgrave Macmillan, London. https://doi.org/10.1057/9781137461346_14
Download citation
DOI: https://doi.org/10.1057/9781137461346_14
Publisher Name: Palgrave Macmillan, London
Print ISBN: 978-1-349-69007-7
Online ISBN: 978-1-137-46134-6
eBook Packages: Palgrave Political Science CollectionPolitical Science and International Studies (R0)