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

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  • Andreas Bergmann

Abstract

A key objective of government accounting and reporting has been to achieve accountability and its use in that respect has been well documented, however its use for decision-making has had less coverage. This article addresses the latter issue, providing evidence from Switzerland that the accounting basis used (accrual versus cash) influences decision-making. This is the result of the effect that the different approaches have on the nature of the information used for decision-making. Switzerland was among the first western democracies to adopt accrual accounting at both state (canton) and local levels of government in the 1980s. The Swiss federal government followed in 2007. The main examples of the use of accrual information in decision-making are: the focus on self-financing of investments in order to control borrowing, as well as the fiscal policy targets of debt reduction and maintenance of capital. All three require accrual basis information. Therefore accrual basis information is key in fiscal decision-making in Switzerland.

Suggested Citation

  • Andreas Bergmann, 2012. "The influence of the nature of government accounting and reporting in decision-making: evidence from Switzerland," Public Money & Management, Taylor & Francis Journals, vol. 32(1), pages 15-20, January.
    • Handle: RePEc:taf:pubmmg:v:32:y:2012:i:1:p:15-20
    DOI: 10.1080/09540962.2012.643050
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    References listed on IDEAS

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    1. Abdul Khan & Stephen Mayes, 2009. "Transition to Accrual Accounting," IMF Technical Notes and Manuals 09/02, International Monetary Fund.
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    2. Ferry, Laurence & Zakaria, Zamzulaila & Zakaria, Zarina & Slack, Richard, 2018. "Framing public governance in Malaysia: Rhetorical appeals through accrual accounting," Accounting forum, Elsevier, vol. 42(2), pages 170-183.
    3. Sean Scannell & Vincent Tawiah, 2024. "A Thematic Literature Review on International Public Sector Accounting Standards (IPSAS)," Public Organization Review, Springer, vol. 24(3), pages 1053-1075, September.
    4. Jesus, Maria Antónia & Jorge, Susana, 2016. "Accounting basis adjustments and deficit reliability: Evidence from southern European countries," Revista de Contabilidad - Spanish Accounting Review, Elsevier, vol. 19(1), pages 77-88.
    5. Irlan Fery, 2018. "The Influence of Information Technology on Application of Accrual Accounting," International Journal of Academic Research in Accounting, Finance and Management Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Accounting, Finance and Management Sciences, vol. 8(3), pages 194-208, July.
    6. Klaus H. Goetz & Ronny Patz & Andreas Bergmann & Sandro Fuchs, 2017. "Accounting Standards for Complex Resources of International Organizations," Global Policy, London School of Economics and Political Science, vol. 8, pages 26-35, August.
    7. 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, Springer;Swiss Society of Economics and Statistics, vol. 154(1), pages 1-15, December.
    8. Ademola Abimbola O. & Ben-Caleb E. & Madugba Joseph U. & Adegboyegun Adekunle E. & Eluyela Damilola F., 2020. "International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector," International Journal of Financial Research, International Journal of Financial Research, Sciedu Press, vol. 11(1), pages 434-446, January.

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