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Public Money & Management Volume 32, 2012 - Issue 1
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Trust and accountability in public financial management

The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland

Andreas BergmannCorrespondence[email protected]
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Pages 15-20 | Published online: 02 Dec 2011

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Jin Kim & Il Hwan Chung. (2023) Accrual-Based Accounting and Fiscal Performance: Empirical Evidence from Higher Education Institutions. Public Performance & Management Review 46:4, pages 920-941.
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Pierre Donatella & David Karlsson. (2023) Local politicians’ perceptions of financial conditions – do they align with financial indicators?. Local Government Studies 0:0, pages 1-20.
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Beatriz Cuadrado-Ballesteros & Marco Bisogno. (2021) Public sector accounting reforms and the quality of governance. Public Money & Management 41:2, pages 107-117.
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Mauricio Gómez-Villegas, Isabel Brusca & Andreas Bergmann. (2020) IPSAS in Latin America: innovation, isomorphism or rhetoric?. Public Money & Management 40:7, pages 489-498.
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Imam Mujahidin Fahmid, Harun Harun, Peter Graham, David Carter, Sultan Suhab, Yi An, Xiaosong Zheng & Mirah Midadan Fahmid. (2020) New development: IPSAS adoption, from G20 countries to village governments in developing countries. Public Money & Management 40:2, pages 160-163.
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Serena Santis, Giuseppe Grossi & Marco Bisogno. (2019) Drivers for the voluntary adoption of consolidated financial statements in local governments. Public Money & Management 39:8, pages 534-543.
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Oraphan Nakmahachalasint & Kanogporn Narktabtee. (2019) Implementation of accrual accounting in Thailand’s central government. Public Money & Management 39:2, pages 139-147.
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Laurence Ferry, Zamzulaila Zakaria, Zarina Zakaria & Richard Slack. (2018) Framing public governance in Malaysia: Rhetorical appeals through accrual accounting. Accounting Forum 42:2, pages 170-183.
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Pawan Adhikari & Levi Gårseth-Nesbakk. (2016) Implementing public sector accruals in OECD member states: Major issues and challenges. Accounting Forum 40:2, pages 125-142.
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Richard Laughlin. (2012) Debate: Accrual accounting: information for accountability or decision usefulness?. Public Money & Management 32:1, pages 45-46.
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Articles from other publishers (36)

Justyna Fijałkowska, Dominika Hadro, Enrico Supino & Karol M. Klimczak. (2023) Intelligibility of communication with stakeholders after accounting system change: an exploratory data analysis of Italian universities. Meditari Accountancy Research.
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Gerasimos Rompotis & Dimitris Balios. (2023) Benefits of IPSAS and their differences from IFRS: a discussion paper. EuroMed Journal of Business.
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Ivana Pajković, Nives Botica Redmayne & Vesna Vašiček. (2023) The use and perceived usefulness of public sector financial statements by politicians – evidence from Croatia. Journal of Public Budgeting, Accounting & Financial Management 35:6, pages 180-198.
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Michalis Bekiaris & Thekla Paraponti. (2022) Examining the status of IPSAS adoption at the country level: an analysis of the OECD member states. Journal of Accounting & Organizational Change 19:2, pages 296-325.
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Makoto Kuroki & Katsuhiro Motokawa. (2021) Do non-financial performance and accrual-based cost information affect public sector budgeting?. Journal of Public Budgeting, Accounting & Financial Management 34:6, pages 95-116.
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Makoto Kuroki, Keiko Ishikawa & Kiyoshi Yamamoto. (2021) Understanding the impact of mandatory accrual accounting on management practices: interpretation of Japanese local governments’ behavior. International Review of Administrative Sciences 88:3, pages 862-881.
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Lisa Schmidthuber, Dennis Hilgers & Sebastian Hofmann. (2020) International Public Sector Accounting Standards (IPSASs): A systematic literature review and future research agenda. Financial Accountability & Management 38:1, pages 119-142.
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Caridad Martí. 2022. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 189 194 .
Nils Soguel & Naomi Luta. (2021) On the road towards IPSAS with a maturity model: a Swiss case study. International Journal of Public Sector Management 34:4, pages 425-440.
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Yen Thi Tran, Nguyen Phong Nguyen & Trang Cam Hoang. (2021) Effects of leadership and accounting capacity on accountability through the quality of financial reporting by public organisations in Vietnam. Journal of Asia Business Studies 15:3, pages 484-502.
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Mounira Hamed-Sidhom & Nadia Loukil. (2021) The relationship between IPSAS adoption and perceived levels of corruption: Does political stability matter?. Corporate Ownership and Control 19:1, pages 17-28.
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Tobias Polzer, Giuseppe Grossi & Christoph Reichard. 2021. Challenges in the Adoption of International Public Sector Accounting Standards. Challenges in the Adoption of International Public Sector Accounting Standards 17 34 .
Beatriz Cuadrado-Ballesteros, Francesca Citro & Marc Bisogno. (2020) Le rôle de la comptabilité publique dans le contrôle de la corruption : une évaluation des pays de l’OCDE. Revue Internationale des Sciences Administratives Vol. 86:4, pages 761-781.
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Beatriz Cuadrado-Ballesteros, Francesca Citro & Marco Bisogno. (2019) The role of public-sector accounting in controlling corruption: an assessment of Organisation for Economic Co-operation and Development countries. International Review of Administrative Sciences 86:4, pages 729-748.
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Iris Saliterer & Sanja Korac. 2020. New Trends in Public Sector Reporting. New Trends in Public Sector Reporting 81 103 .
Tobias Polzer, Levi Gårseth-Nesbakk & Pawan Adhikari. (2019) “Does your walk match your talk?” Analyzing IPSASs diffusion in developing and developed countries. International Journal of Public Sector Management 33:2/3, pages 117-139.
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Monir Mir, Harun Harun & Wahyu Sutiyono. (2019) Evaluating the Implementation of a Mandatory Dual Reporting System: The Case of Indonesian Local Government. Australian Accounting Review 29:1, pages 80-94.
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Marco Bisogno & Beatriz Cuadrado-Ballesteros. 2019. Financial Sustainability of Public Sector Entities. Financial Sustainability of Public Sector Entities 123 144 .
Christoph Reichard & Nicole Küchler-Stahn. 2019. Performance-Based Budgeting in the Public Sector. Performance-Based Budgeting in the Public Sector 101 124 .
Maxime Clémenceau & Nils Soguel. (2018) How does depreciations management affect subsequent fiscal performance? The case of the Swiss cantons. Swiss Journal of Economics and Statistics 154:1.
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Bruce Vivian & Warren Maroun. (2018) Progressive public administration and new public management in public sector accountancy. Meditari Accountancy Research 26:1, pages 44-69.
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Sandra Cohen & Sotirios Karatzimas. (2018) The role of the Troika on the Greek central government accounting reforms. International Journal of Public Sector Management 31:3, pages 316-330.
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Caridad Martí. 2018. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 133 138 .
Laurence Ferry & Thomas Ahrens. (2017) Using management control to understand public sector corporate governance changes. Journal of Accounting & Organizational Change 13:4, pages 548-567.
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Andreas Bergmann & Sandro Fuchs. (2017) Accounting Standards for Complex Resources of International Organizations. Global Policy 8, pages 26-35.
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Sandra Cohen & Sotirios Karatzimas. (2017) Accounting information quality and decision-usefulness of governmental financial reporting. Meditari Accountancy Research 25:1, pages 95-113.
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Sónia Paula da Silva Nogueira & Susana Margarida Faustino Jorge. (2017) The perceived usefulness of financial information for decision making in Portuguese municipalities. Journal of Applied Accounting Research 18:1, pages 116-136.
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Isabel Brusca & Juan Carlos Martínez. (2016) L’adoption des IPSAS : un défi pour la modernisation et l’harmonisation de la comptabilité du secteur public. Revue Internationale des Sciences Administratives Vol. 82:4, pages 761-781.
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Isabel Brusca & Juan Carlos Martínez. (2016) Adopting International Public Sector Accounting Standards: a challenge for modernizing and harmonizing public sector accounting. International Review of Administrative Sciences 82:4, pages 724-744.
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Maria Antónia Jesus & Susana Jorge. (2016) Accounting basis adjustments and deficit reliability: Evidence from southern European countries. Revista de Contabilidad 19:1, pages 77-88.
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Caridad Martí. 2016. Global Encyclopedia of Public Administration, Public Policy, and Governance. Global Encyclopedia of Public Administration, Public Policy, and Governance 1 6 .
Sandra Cohen & Sotirios Karatzimas. (2015) Tracing the future of reporting in the public sector: introducing integrated popular reporting. International Journal of Public Sector Management 28:6, pages 449-460.
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Sandro Fuchs, Andreas Bergmann, Iris Rauskala & Anna Schmitt. 2015. Public Sector Accounting and Auditing in Europe. Public Sector Accounting and Auditing in Europe 204 218 .
Rossana Guerra de Sousa, Adriana Fernandes de Vasconcelos, Roberta Lira Caneca & Jorge Katsumi Niyama. (2013) O regime de competência no setor público brasileiro: uma pesquisa empírica sobre a utilidade da informação contábil. Revista Contabilidade & Finanças 24:63, pages 219-230.
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S.P. Nogueira & S.M. Jorge. (2012) Adequacy of the Local Government financial reporting model in the context of internal decision-making: An exploratory study in the municipality of Bragança. Tékhne 10:2, pages 74-86.
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Fatima Khan. (2016) Comparative Analysis between Accrual Basis and Cash Basis Accounting in the Aspect of Financial Reporting (A Study on Some Selective Local Firms in Bangladesh). SSRN Electronic Journal.
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