Public Money & Management
Volume 44, 2024 - Issue 1
Open access
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Research articles
Heterogeneity when accounting standards are non-binding: Internal service charges in the Swiss cantons
Nils Soguela IDHEAP—Institut de hautes études en administration publique-Swiss graduate school of public administration, IDHEAP, University of Lausanne, Switzerland;b Swiss Public Sector Financial Reporting Advisory Committee—SRS, Switzerland
https://orcid.org/0000-0002-6683-4206
Nicola Mauria IDHEAP—Institut de hautes études en administration publique-Swiss graduate school of public administration, IDHEAP, University of Lausanne, Switzerland
https://orcid.org/0000-0003-3794-9941
Henrique Soares Pimentaa IDHEAP—Institut de hautes études en administration publique-Swiss graduate school of public administration, IDHEAP, University of Lausanne, Switzerland
Pages 62-70
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Published online: 28 Jun 2022
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