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Reading: Langfristberichterstattung nachhaltiger öffentlicher Finanzen auf subnationaler Ebene: Notwe...

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Langfristberichterstattung nachhaltiger öffentlicher Finanzen auf subnationaler Ebene: Notwendig oder unmöglich?

Authors:

Iris Rauskala ,

Institut für Verwaltungs-Management (IVM), ZHAW School of Management and Law, Bahnhofplatz 12, Winterthur, Schweiz
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Andreas Bergmann,

Institut für Verwaltungs-Management (IVM), ZHAW School of Management and Law, Bahnhofplatz 12, Winterthur, Schweiz
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Robin Braun

Ernst & Young AG, Zürich, Maagplatz 1, 8005 Zürich, Schweiz
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Abstract

The most recent financial crisis and the subsequent debt crisis, which particularly hit the euro zone strongly, has brought the public sector to focus on solid, comparable and transparent financial accounting. In addition to traditional retrospective financial accounting and reporting, future-oriented long term perspectives of sustainable public finances are gaining attention. While longterm projections have become popular at a national level, they have been less relevant at subnational levels (states, cantons, regions). This article addresses the questions, how long-term projections can be beneficial at subnational level and how they could be shaped.

How to Cite: Rauskala, I., Bergmann, A., & Braun, R. (2013). Langfristberichterstattung nachhaltiger öffentlicher Finanzen auf subnationaler Ebene: Notwendig oder unmöglich?. Yearbook of Swiss Administrative Sciences, 4(1), 87–114. DOI: http://doi.org/10.5334/ssas.55
Published on 31 Dec 2013.
Peer Reviewed

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