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Public Money & Management Volume 44, 2024 - Issue 1
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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, SwitzerlandORCID Iconhttps://orcid.org/0000-0002-6683-4206
ORCID Icon,
Nicola Mauria IDHEAP—Institut de hautes études en administration publique-Swiss graduate school of public administration, IDHEAP, University of Lausanne, SwitzerlandORCID Iconhttps://orcid.org/0000-0003-3794-9941
ORCID Icon &
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 | Published online: 28 Jun 2022

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