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

References

• Beljean , T. and Zurbrügg , F. 2009 . Die Stabilisierungsmassnahmen des Bundes vor dem Hintergrund der Schuldenbremse . Die Volkswirtschaft , : 15 – 17 . 7–8
   Google Scholar
• Caperchione , E. 2006 . The New Public Management—A Perspective for Finance Practitioners , Brussels : FEE .
   Google Scholar
• Emissionszentrale Schweizer Gemeinden . 2011 . Bericht des Verwaltungsrats 2010 Bern
   Google Scholar
• European Parliament . 2011 . Draft Council Directive on Requirements for Budgetary Frameworks in Member States Brussels 23 June 2011 amendment
   Google Scholar
• FDK-CDF . 1981 . Handbuch des Rechnungswesens der öffentlichen Haushalte , Vol. I , Bern : Haupt Verlag .
   Google Scholar
• FDK-CDF . 2008 . Handbuch Harmonisiertes Rechnungsmodell für die Kantone und Gemeinde HRM2 Bern
   Google Scholar
• Federal Financial Administration . 2010 . Finanzstatistik der Schweiz Bern
   Google Scholar
• FEE . 2007 . Accrual Accounting in the Public Sector Brussels
   Google Scholar
• Guthrie , J. 1998 . Application of accrual accounting in the Australian public sector—rhetoric or reality? . Financial Accountability & Management , 14 ( 1 ) : 1 – 19 .
   Google Scholar
• Guthrie , J. , Olsen , O. and Humphrey , C. 1999 . Debating developments in new public financial management . Financial Accountability & Management , 15 ( 3–4 ) : 209 – 228 .
   Google Scholar
• Hepworth , N. 2003 . Preconditions for successful implementation of accrual accounting in central government . Public Money & Management , 23 ( 1 ) : 37 – 43 .
   Web of Science ®Google Scholar
• IFAC . 2011 . Transition to the Accrual Basis of Accounting: Guidance for Public Sector Entities New York
   Google Scholar
• IPSASB . 2011 . “ Agenda item 4B for the Toronto meeting, paras ” . 53 – 56 .
   Google Scholar
• Zürich , Kanton . 2007 . Nachhaltige Entwicklung im Kanton Zürich: Auf Kurs? Zürich
   Google Scholar
• Khan , A. and Mayes , S. 2009 . Transition to Accrual Accounting, Technical Note , Washington, D.C. : IMF .
   Google Scholar
• Kober , R. , Lee , J. and Ng , J. 2010 . Mind your accrual . Financial Accountability & Management , 26 ( 3 ) : 267 – 298 .
   Google Scholar
• Lüder , K. and Jones , R. 2003 . Reforming Governmental Accounting and Budgeting in Europe , Frankfurt : Fachverlag Moderne Wirtschaft .
   Google Scholar
• Musgrave , R. and Musgrave , P. 1989 . Public Finance in Theory and Practice , New York : McGrawHill .
   Google Scholar
• OECD . 2011 . Economic Outlook No. 88 Paris
   Google Scholar
• Paulsson , G. 2006 . Accrual accounting in the public sector: experiences from the central government in Sweden . Financial Accountability & Management , 22 ( 1 ) : 47 – 62 .
   Google Scholar
• Platonova , N. V. 2009 . Peter the Great's government reforms and accounting practice in Russia . Accounting History , 14 ( 4 ) : 437 – 464 .
   Google Scholar
• Reichlin-Zobrist , Y. and Roos , E. 2004 . Umfrage zum Stand und der Weiterentwicklung des HRM— Management Summary zu den Auswertungsergebnissen (FDK-CDF)
   Google Scholar
• Rosen , H. 2002 . Public Finance , 6 , New York : McGrawHill .
   Google Scholar
• Stiglitz , J. E. 2000 . Economics of the Public Sector , 3 , New York : W. W. Norton & Company .
   Google Scholar
• Swiss Statistics . 2011 . Provisional figures about population size 2010 , Neuchatel : FSO . 28 April 2011
   Google Scholar
• Torres , L. 2004 . Accounting and accountability: recent developments in government financial information systems . Public Administration & Development , 24 ( 5 ) : 447 – 456 .
   Web of Science ®Google Scholar
• Vany , S. 2010 . Prioritizing PFM reforms . World Bank blog (26 May) ,
   Google Scholar
• World Bank . 2011 . GDP 2010. World Development Indicators Database . See http://data.worldbank.org
   Google Scholar